This article investigates Heidegger՚s and Hegel՚s understanding of Being. The main focus is on Heidegger՚s late work and on his thinking conversation with Hegel. However, in Hegel՚s understanding of metaphysics there is a significant absence of the notion of being as such in its unity with the highest being, but also a desire to identify Being itself as opposed to Being of being. In Hegel՚s ontology Being exists always just as a Being of being. The ontological difference, which Heidegger aims to fill in all of his work, turns out to be the dead end of his thinking. Heidegger՚s efforts to answer the question of Being itself therefore ends in failure.