The distinction between synthetic and analytic judgment has been treated as one of the central issues in the history of Western Philosophy. Although, Kant makes a clear distinction between these two types of judgment, some other philosophers like Ayer or Quine criticizes. It is true that Quine tries to abolish this distinction whereas Ayer tries to fix up another criterion accepting the distinction between these two types of judgment. This paper is an analysis on the re-establishment of Kant’s doctrine by rejecting the notion of Ayer.