The paper discusses the essence and character of the in the thoughts of two theologians, Romano Guardini and Joseph Ratzinger, expressed in their works: Guardini's The Spirit of the Liturgy and Ratzinger's The Spirit of the Liturgy. Both of these authors share deep understanding of the liturgy. The aim of the paper is to show the importance of liturgical form, in order to create the genuine spirit of the litugy and authentic Christian identity. Both authors clearly described it in their works, since one was present at the beginning of the liturgical movement and the other interpreted the outcomes of the Second Vatican Council and its liturgical reform. Due to these facts, we can compare these authors and see their identical content, but different methods applied in their works. In the first part of the paper, Guardini's liturgical reflection is presented, pointing out the necessary mentality to implement liturgy praxis, so that it can reflect its theological character. The second part of the paper describes Ratzinger's liturgy thought, wich in its meaning and character approaches liturgy from biblical-theological point of view. This approach accentuates the importance of space and time limitation, influence of art and the very character of the liturgy ceremony. The third part of the paper tries to give a critical reference to the main thoughts of two authors about the liturgy pointing out their methodological indipendence, but identical content, as it can be seen in their works.