The text deals with the problem of Gogol’s concept of history and time perception in the context of writer’s vision of culture. The analyzes is based on essays and letters of the author of Dead Souls. Gogol’s special interest in history and methodology of lecturing on history are connected with writer’s attempts to get the position of lecturer in The University of Sankt Petersburg at the beginning of 30s in 19th century. The concept of history expressed by Gogol is influenced by typical for Enlightenment historical and historiosophical ideas raised by J.-G. Herder, A.L. Schlözer J. Müller, as well as by characteristic for Romanticism interpretations Middle Ages. Gogol applies in his descriptions the category of epoch (resembling in its features the idea of civilization) and the category of century. According to the Russian writer the course of history recalls the development man. Due to atrophy of historical memory and visible disrespect for religious idea (regarded unifying factor of culture), Gogol’s opinion about 19th century is critical. In his letters Gogol used to talk about 3 types of time perception: a) secular, measured by artificially established units such as year, month, week, period, usually associated with unpleasant life experiences, b) cyclical time of Nature, c) discontinuous kairotic time (measured by days, hours, minutes) in which man for a while receives an opportunity to experience eternity. According to Gogol art is a God’s gift and a sort of a flash of eternity ennobling human’s nature and merging disintegrated consciousness.