Abstract: “Metaphysics” is Heidegger's fundamental judgment on Marx's philosophy. Based on Marx's partial texts， Heidegger regarded Marx's philosophy as “metaphysics” mainly from the aspects of humanism， Hegelianism and Ge-stell， which made Marx's practical transcendence of metaphysics become obscure. In fact， Marx's practice turn fulfilled the transcendence of the theoretical metaphysics including Hegel's philosophy， the species philosophy completed the sublation of the subjective metaphysics since the modern times， and the communist production completed the taming of the metaphysics of modern technology. Therefore， the proposition of “metaphysics” is not fully effective for Marx， and Heidegger's diagnosis and transcendence of metaphysics still deserves to be questioned and reflected upon.

Key words: Martin Heidegger; Karl Marx; metaphysics; practice; communism