Ⅰ. Introduction When we say dialectics, Kant and Hegel are the synonym easily in philosophy. They postulated epistemology as a process of dialectics that thesis, antithesis and synthesis. In the light of his theories, we may develop the terms of Piaget and Bruner’s cognitive structures. This pilot study, however, aims at finding out any correlated factors between Kant or Hegel and Piaget or Bruner. Ⅱ. The main subject Kant developed his dialectics by that from sensibility and understanding to reason as a kind of coginitive procedure. Besides Hegel formulated his dialectics with from subjective spririt and objective spirit to absolute one in his great works named “The phenomenology of mind”. By this way we can see the same domain of Piaget and Bruner’s perceptions about dialectic conceptions, that is, Piaget staged four periods that sensorimotor, preoperation, concrete and formal operation. Especially he substaged three circular reactions at first period. And Bruner divided three levels that enactive representation, ikonic and symbolic one. Also he added the notion of “spiral curriculum theory. ” In these viewpoints, three are many correlated factors in the theory of them together. Because the structure of Kant and Hegel’s dialectics represented the process of the three factors can be connected with the terms of Piaget and Brunervs cognitive elements. Moreover the notions of circulation and spiral matrix could develop to the force of dialectic movement. In conclusion, cognitive structure and even social life was made by a kind of dialectics is Hegel's and Murphy's theory. Ⅲ. Discussion There is few this kind approach study but it is so weak foundation to assert with concrete evidence. But there are many significant meanings for cognitive theory of Educational psychology. Above all, in this study, it is the worry thing that any conception was interpreted with magnification.