Throughout history, dreams have an important role in human civilization. Although consisting of irregular images that occur during sleep, dreams remain memorable and serve as a source of motivation for individuals in making decisions. They also function as a medium for obtaining knowledge and divine messages. Today, dreams continue to be studied as an "unusual experience" by Western scholars, while in the Islamic perspective, dreams hold a special position. This study aims to describe, analyze, and compare Western and Islamic views on dreams, particularly within the epistemological framework. This research was conducted using a literature study method with a comparative approach. Data sources are obtained from various types of literature, including books, journals, and recordings regarding the concept of dreams in Western and Islamic perspectives. Meanwhile, the theoretical framework used in this thesis is based on the epistemological concepts proposed by Al-Attas. The findings of this study indicate that Western thought tends to base the study of dreams on empirical, physiological, and psychological aspects, as developed by Freud, Jung, and modern neuroscience research. This approach views dreams as a phenomenon of the human subconscious or merely a random activity of the brain in processing information. In contrast, the Islamic tradition understands dreams as a function of the soul that captures images from the spiritual realm through the faculty of imagination. This approach is based on the teachings of the Qur’an and Hadith, as well as the thoughts of Muslim philosophers and Sufis. This study concludes that the Islamic approach is more comprehensive as it encompasses both metaphysical and transcendental dimensions. Meanwhile, Western studies remain relative, humanistic, and continuously evolving with changing scientific paradigms, without considering the spiritual and transcendental aspects of dreams. However, further studies are needed regarding critiques, the integration of Islamic values, and efforts to Islamize existing secular dream concepts.