The study is devoted to the comparative analysis of the two articles, which are based on the using of Formal method. That are Boris Eichenbaum's article How Gogol's "Overcoat" Was Made (1918) and Dmytro Chyzhevsky's article About Gogol's "Overcoat" (1938).
As D. Chyzhevsky took part in the work of Prague Linguistic Circle he was influenced by its ideas.
His article shows an interesting attempt of application of the formalists approach to the analysis of the literary work. The study also rises the question of the theoretical views of D.
Chyzhevsky in its connection to the ideas of Russian Formalist School.