This article considers the similarities and the differences between Levinas’s and Kant’s ethics. The article has two sections. In the first, the common features of moral thinking of Levinas and Kant such as "primacy of practical reason" and "respect to human status" are considered and it is shown that of Levinas’s and kant’s philosophies share a moral spirit in their philosophical systems. In the second, we referred to different features such as Kant’s autonomy in contrast with Levinas’s heteronomy. Moreover, sensibility in Levinas’s ethics has been replaced by Kantian reason. In addition, the nature of ethical subject of Kant is different that of ethical subject of Levinas. The Kantian subject is free and rational and Levinasian subject, at first sight, is the subject who is responsible for other and his face. Therefore, it can be said that Levinas and Kant together have a moral mission.