It is not a surprise that there are a lot of different opinions about Dead Souls poem and Gogol’s writing style. It should be noticed that many specialists consider Dead Souls as a modern-day epic, while other critics think that it is ridiculous and even offensive for claiming such a status for the novel (Maguire, 1994, p.71). Nevertheless, the majority of literature critics continue to state that having written Dead Souls novel, Nikolai Gogol made a significant contribution to the development of the World classic literature and have to be considered as a great writer. Let’s make a deep analysis of the given literary masterpiece and try to understand if these people are right and why they think so.The situation from which the plot begins to develop is connected with the real problems and events which took place in the Russian history. Coming back to Gogol’s days, we can see that the lands owned at that time were measured in the number of so-called “souls” living on them. Thus, landowners had to be serf owners. The special census was held every ten years and some landowners used any splendid opportunity to count even died serfs as living until the next census.In Dead Souls poem, Gogol managed to create five characters of different persons, which described the portrait of Russian landowner in detail. Manilov is the first person, who opened Gogol’s gallery of landowners. He is a silly sentimentalist with pursed lips, who didn’t understand the life. Korobochka is a stupid widow, who understood the benefit from selling such unusual merchant as dead souls. The author used irony for describing the dialog between Chichikov and Korobochka. Sobakevich is a strong, silent, economical man, who was always ready to derive benefit even from nothing. Describing Nozdryov, the writer showed the cheat and bully man, who had the manners of a hearty good fellow. Using Plyushkin’s character Gogol emphasized the different forms of economical, social and spiritual degradation of landowner class (Maguire, 1994, p.73).As it is known, Nikolai Gogol wanted his Dead Souls poem to become the detailed description of the social system and events, which took place in post-Napoleonic Russia.We can see the author demonstrated a humorously ironic writing style for characterizing the different types of Russian landowners. In fact, the originality of that style helped Gogol to describe their stupidity, coarseness, and even ugliness. However, the ironic style is replaced by a lyricism and enthusiasm when he tried to justify Russia and her destiny at the end of part one. It should be also added that the way the novel written is more suitable for showing errors than corrections. It can be explained by the fact that errors and immorality are more fun and interesting to write about.Through the absurd and hilarious satire, the author managed to show the degradation process of Russian landowners and using the irony he also managed to point out the problems and to offer their solutions. It was almost impossible to do under the censoial conditions of that time.Having read the given poem I understood that the conflict which took place between serfs and landowners laid in the basis of Dead Souls. Describing the given conflict Gogol wanted to point out the importance of the problems, which the Russian society constantly faced at that period of time.It should be also added when I was reading the book of the Great Russian classicist, I enjoyed his unique writing style and the way the Dead Souls novel was written. I came to the conclusion Dead Souls is remarkable work. The patriotism, which Gogol demonstrated towards his Motherland and Russian people, was obvious. Although, the given picture wasn’t realistic, I think that acting in such a way the author tried to attract the attention to the most important problems of his time.