Husserl’s philosophical keyword is “consciousness.” His major concerning is how to express the objects in consciousness. It is similar to the way the poet creates his poems. Eliot also depends on speaker’s consciousness to create his poems. Eliot’s creative method is mainly to express the objects in speaker’s consciousness in an effective way. But what is important is that a speaker should recognize what the object is and speak it accurately although it is in his consciousness. Husserl calls this logic “evidence”, classifying hyle, noesis and noema to explain speaker’s conscious process. We can see this process in Eliot’s poems. For Eliot, these processes go forward properly, but sometimes don’t do so. Husserl calls a complete “constitution” when these three processes go well. On the other hand, Husserl demands Epoche’ for us to get to an essential intuition. Eliot also uses it in his poems.