This study focuses on a comparative analysis of two piano paraphrases, Pastiche on Habanera from ‘Carmen’ by Kaikhosru Sorabji and Variations on a Theme from Bizet’s ‘Carmen’ by Vladimir Horowitz. These compositions idiomatically distort the original material in a manner that was not explored up to the moment of their respective conception. They expose each composer’s free compositional approach, reflecting musical freedom rooted in the originality of their musical thinking. The aesthetic uniqueness of these two compositions strongly stimulates and justifies academic interest to explore their technical construction, musical differences, and artistic significance. This study proposes to undertake a comparative study of these two compositions, analyzing (1) aspects of the musical character, which are linked with embellishment, or rearrangement of original material, and (2) differences in performance approach based on recorded examples and critical observations by others of the performances of these works by Sorabji and Horowitz.