The purpose of this study is to clarify the meaning of spirit in Hanslick`s On the Musically Beautiful, in light of the concept of Hegelian `spirit`. In the Hegelian sense, the `spirit` is autonomous as well as dynamic. It is independent of other things and realize the self`s moment through the process of self-moving. And the `spirit` sublates past moments by dialectical double negatives, and developes into the higher stage, `concrete whole`. In this stage, the form of the `spirit` is the its own substance. Just as Hegelian `spirit`, the spirit in the Hanslick`s On the Musically Beautiful is also autonomous, and sublates each moments dialectically, developes into the higher stage, absolute spirit. The artwork of music starts with the `tones` which is proper to subjective inner life, but finally forms the object structure and represents itself in the sound-moving form. Ultimately, the spirit is the practical idea of knowing itself . Through the process of discriminating the self from itself, a human being becomes himself and exalts to the universality of the idea beyond the individual sensation and to the knowing himself. The theory that the work of music makes the spirit exalt and offers the opportunity for looking into the inner life is significant in the music education.