In this term’s lecture I learned new way of thinking from three people, they are Emerson, Thoreau and Whitman. Emerson was a philosopher, Thoreau a writer and Whitman a poet. I think they have same kind of idea but their way of expressing it was different. Then what is the same kind of idea? I think it is transcendentalism. First, Emerson expressed this idea through his lecture. Second, Thoreau moved Emerson’s idea into action. This summary of action is his work “Walden”. Third, Whitman expressed Emerson’s idea through his poem. In this paper I want to mention this stream of Transcendentalism.