With regard to Kant's empirical self,there are two views explaining how it is formed.The first view believes that the empirical self is formed by the cognitive form and sensual intuition and is not different from the formation of general empirical objects.The second view believes that the empirical self is the product of the regulative use of the soul ideal.The first view fails to notice that the feature of the empirical self lies in the connection between inner and outer intuition.Because of the distinction be-tween inner and outer intuition at the phenomenological level,the first view cannot explain how the em-pirical self as a unity of inner and outer intuition is constituted.The second view,from the perspective of the soul idea,unifies the inner and outer intuitive appearance into an empirical self,and further illus-trates the necessity of establishing the empirical self:to seek the integrity of understanding knowledge in theory and to guarantee the fulfillment of moral law in practice.