This study argues that the dialectic and the metamorphosis of the basso del tema and tema in Beethoven’s Eroica Variations, Op. 35 mirror the stages of the philosophical thought of German Idealism. The philosophical systems of the post-Kantian generation were housed in the values of the Goethezeit, in which the concept of self was regarded as fundamental for the worldview. In Germany these systems generated a new intellectual ethos that merged cultural nationalism with the glorification of the self (Burnham). Beethoven’s music gave reliable expression to the values of the Goethezeit, depicting the self as a spiritual entity with a constitutive autonomy, a possibility for self-transcendence, and a fundamental condition of struggle for freedom. While research has focused on Beethoven’s heroic style (Broyles) and the philosophy of his music (Adorno), there is very little literature on the relationship between Beethoven’s music and the philosophical thought of the time. In 1930 Schenker discussed the use of the Eroica theme in the Eroica Variations (Marston): first, the material is stated in its simple form; then, rhythmic structure, dynamics, tempo, texture, and key transform it. Schenker considers the large-movement form rather than the theme, giving emphasis to the basso del tema. This study proposes an analysis of Op. 35–focusing first on the first fourteen variations and then on the fifteenth variation and on the fugue individually–as the musical statement of the philosophical thought of the Goethezeit and offers a discussion on the historical perspectives in Op. 35. Then, the study applies the proposed philosophical and historical analysis of the Eroica Variations to explain how an interpretation based on critical theory can help concert performers develop a deeper understanding of such a demanding piece of repertoire. Finally, the study examines the Eroica Variations as one of the most substantial concert pieces for piano by Beethoven and of the beginning of the nineteenth century, and offers suggestions on how to meet the musical and technical challenges of the piece. / Music Performance