The purpose with which this work is conceived is with the intention of contrasting the works of two writers whose sources, queries and topics were very similar. Both were interested in dream and fiction, immortality, literature, otherness; however, each one assimilated all this in a different way. Borges through idealism, Unamuno, of an agonizing personality. The purpose was different: to penetrate the enigmas of the Universe, in the case of the first, to achieve immortality, in that of the second. Notwithstanding the fact that the creation was for both an instrument with the commitment of the laws of time.