A deep continuity between Jean-Paul Sartre’s phenomenology and Gilles Deleuze’s thought can be identified in concepts like those of “transcendental field” or “plane of immanence”. Our aim is to show the affinity between these two philosophers, but also to stress their irreducible differences. More precisely, we will focus on Deleuze’s radical rejection of transcendence, in any possible acceptation of this term, and try to outline the severe consequences of his choice both from practical and theoretical points of view.