The paper discusses the possible sources of some well-known works by D. I. Kharms in the context of the works by N.V. Gogol, who was one of the most revered writers of the Russian absurdist. Despite the obvious plot allusions, these works by Kharms were left unnoticed by commentators and researchers of the poet’s works. At the same time, frequently the analysis of the texts written by Kharms passes from the sphere of literature proper into that of philosophy
and culturology. When reading some of the works of the writer, there occurs a haunting sense
of familiarity with a particular text. The works by Kharms often represent a concentration of literary themes and images, in this case of Gogol’s ones. It is precisely in the context of Gogol’s masterpieces that the texts like «Once I came to Gosizdat...», «There lived two friends in Kiev..», «History of Sdygr Appr.», «Recollections of a wise old man», «One Frenchman was once presented a sofa...» have been «read» all over again.