The phenomenological epoché is the first fundamental method by which Husserl could begin studying the transcendental phenomenology. However, there are reflections and questions on the operation of this method as follows: Firstly, what kind of method is the phenomenological epoché? How can its meaning, function, object, purpose or effect be exactly comprehended? Secondly, which relationship is between the establishment of "the transcendental philosophy," namely "the transcendental phenomenology," and the phenomenological epoché? And this article is aimed at giving an explanation for the problems mentioned above.