This book is divided into fourteen chapters which discuss elaborately the concept of Upamana (Comparison) as found in the different systems of philosophy Nyaya – Vaisesika – Mimasa – Vedanta-Samkhya-Buddha and jaina. The author has exploited various relevent original texts sutras, Bhasyas, Varttikas, etc. belonging to each and every school of thought. Even in a single system, the author has found divergent views and has tried to analyse the same. For instance, he has discussed Visistadvaita, Suddhadvaita and Dvaitadvaita school vis-a-vis Upamana and has devoted a separate chapter to each school. In course of discussion he has made an attempt to coordinate and evalute the elements supplied by various systematists to the problems regarding nature, kind and process involved.