Lajos Fülep, an excellent but internationally less-known Hungarian Italianist and art critic, used to be a close friend of the young Lukács in the first and the second decade of the 20th century. They spent a year together in Florence (in 1911). Fülep elaborated an important critique of Croce's aesthetic ideas which he published in the journal "A Szellem" ("The Spirit") founded by him together with Lukács in Budapest. As is known, Lukács, later on, dedicated a review article to Croe's "Teoria e storia della storiografia" ("Theory and History of Historiography") in which he expounded an acute critique of the philosophy of history of the Italian philosopher. In this chapter the two criticisms are compared.