In order to explain the true meaning of the epoché, Husserl tries in Ideas I comparing his own phenomenological method i.e. epoché with the ”attempt to doubt universally” of Descartes. In current work, there are some common misunderstandings in discussion of the epoché that the author is to analyze the text in paragraph 31 of Ideas I and provide the correct and true meanings of the epoché. The methodology of the epoché is consistent in its non-making character, and the genuine objects within the epoché are the validity of being-belief in structure of the cogitative position-takings and hindrance. By eliminating of such validity structure, the new phenomenological attitude can then be achieved.