In his chef d’oeuvre, the Soledades, Góngora has combined his reflections on historical experience and his poetical concept in a most remarkable and singular way. Taking as a starting point the conquest of the New World and the dominant role of economy and money, he developed a form of poetry which is designed as a criticism of bourgeois economy and western philosophy thus functioning as a means of deconstructing the crucial principal of identity. Based on the theory of Alfred Sohn-Rethel which refers to the analogy between the abstract exchange value and the idealistic synthesis, the argument reveals the different poetical techniques through which Góngora became a predecessor of modernity.