This paper aims to analyze some relations of similarities and differ- ences between the idealism of Berkeley (1710) and Kant (1781/ 1787), whose general problem can be formulated as follows: in what sense the idealist philos- ophy of Berkeley and Kant's approach and distant from each other? Such a re- sponse will be focused on four aspects, divided as follows. Regarding approach- es, will examine whether, on the one hand, the conception of the subject in both philosophers and on the other, their respective defenses of realism. As for dis- tances, will address whether, in part, the criticisms of those philosophers to idealism, and another, their proper conceptions of space and time. [ABSTRACT FROM AUTHOR]