Transcendental thought is the most fundamental methodology of Kant's philosophy, and it hasn't been worthily appreciated. In this paper, we start with Kant's philosophical system and make some examinations on the nature of Kant's transcendental thought, which is not only a philosophical method Kant applied in the field of epistemology but also the fundamental way of thinking throughout his philosophy. One basic inclination of transcendental thought is its pursuance to universality, inevitability and absoluteness. Basically, it exposes the innate conditions of mankind in the field of knowledge, morality and aesthetics in terms of subjects rather than objects or the relation between the subject and the object. In this way, we can answer the essential philosophical question: “What is Man?”