This Element discusses Heidegger's early (1924–1931) reading and critique of Hegel, which revolve around the topic of time. The standard view is that Heidegger distances himself from Hegel by arguing that whereas he takes time to be 'originarily' Dasein's 'temporality,' Hegel has a 'vulgar' conception of time as 'now-time' (the succession of formal nows). The Element defends the thesis that while this difference concerning the nature of time is certainly a part of Heidegger's 'confrontation' with Hegel, it is not its kernel. What Heidegger aspired to convey with his Hegel-critique is that they have a divergent conception of man's understanding of being (ontology). Whereas Heidegger takes ontology to be grounded in temporality, Hegel thinks it is grounded in 'the concept,' which has a dimension ('logos') manifesting eternity or timelessness. It is argued, contra Kojève, that Heidegger's reading (but not necessarily his critique) of Hegel is, in an important respect, correct.