Abstract
From recent work on Ingarden it is apparent that values are central to his philosophy, even in the context of his realist ontology. In this evaluation of Ingarden’s work we consider his principal philosophical notions (i.e. his realist ontology, his aesthetics, his reflections on language, and his consideration of values) in the light of what Nietzsche referred to in his own philosophy as the “reevaluation” or the “inversion” of all values. It is argued that two of Ingarden’s most fundamental values are the notion of communication and the aesthetic dimension of thought.