My thesis is a reciprocal analysis of phenomenology and dialogical logic. The aim of this project is, on the one hand, to present a phenomenological analysis of dialogical logic, to the extent that it may help to develop transcendental logic and may help to understand the transcendental status of meaning, and, on the other hand, to apply the method of dialogical logic to develop an interpretation of phenomenology and its philosophy of logic as far as concerned with theory of meaning.