Husserl developed the phenomenological method to make possible “a descriptive account of the essential structures of the directly given.” Phenomenology emphasizes the immediacy of experience, the attempt to isolate it and set it off from all assumptions of existence or causal influence and lay bare its essential structure.

The central doctrine of Husserl's phenomenology is the thesis that consciousness is intentional, a doctrine that is borrowed from Franz Brentano. That is, every act of consciousness is directed at some object or other, perhaps a material object, perhaps an "ideal" object—as in mathematics.

In the Göttingen years, Husserl drafted the outline of Phenomenology as a universal philosophical science. Its fundamental methodological principle was what Husserl called the phenomenological reduction. It focuses the philosopher’s attention on uninterpreted basic experience and the quest, thereby, for the essences of things.