The main question of the text concerns the status of value in Georg Simmel’s thinking. According toSimmel, values are submitted to “idealization,” which can be considered a kind of “constructed essentialism.”Together with the concept of construction, “constructed essentialism” first appeared implicitly in Kant’s theseson the human rational equipment containing necessary inborn dispositions and, particularly, in his theses ontranscendental schematism. However, it was Fichte and Schelling who applied the term “construction” to thedescription of cognitive processes. In his theses concerning the idealization of values as conventionally accepted,socially and economically constructed relations, Simmel refers to the anthropological, cognitive equipment: tothe human propensity to seek patterns, ideals, and even ideas. Such a formulation of the process of idealizationspreads Simmel’s concept of value dialectically between constructivism and anthropological essentialism. Material and Methods Results Conclusions