The early philosophy of Max Horkheimer in the 1930s could be characterized as a materialist Marxist based on a strong empiricism and a social critique. But, why was his later philosophy not understood without mentioning religion or transcendence, especially after the 1960s? Horkheimer's specific remarks about transcendence in a broadcast interview in 1971 called 'The Longing for the entirely Others,' were enough to attract public attention. As a result, it is a well-known fact that he received more criticism than positive reviews. In this paper, on the premise that there is a need for a special discussion on Horkheimer's later thought, which may seem contradictory, it is developed through the following process. First, a structural understanding of Horkheimer's later thought, centering on the statement 'The Longing for the entirely Others,', is sought. In other words, it attempts to shed light on the process leading up to the statement of ‘The Longing for the entirely Others’.
Second, evaluations of various perspectives on Horkheimer's later thought centering on the statement of 'The Longing for the entirely Others,' are introduced, and critical discussions on such evaluations are developed. Third, the possibility of theoretical practice and application of the later Horkheimer's philosophy based on the statement of 'The Longing for the entirely Others,' is discussed. This thesis develops from the perspective of looking at Horkheimer's philosophy into three stages: the early stage from 1930 to 1941, the middle stage from 1942 to 1947, and the period from 1948 to 1970, until later stage.