We treat W. D. Whitney's and Ferdinand de　Saussure's views of language and discuss　their similarities　and differences. The two linguists have similar ideas on the　following points: 1) social character　of language, 2) arbitrariness of language, 3) conception of zero sign, 4)acquisition of　language, and 5) relation between　linguistics and　psychology. On the other　hand, they disagree with　the following points: 1) relation between signifiés and　signifiants and 2) relation between synchrony　and diachrony.