This paper analyses and discusses Edmund Burke´s A Philosophical Enquiry into the Origin of Our Ideas of the Sublime and Beautiful (1757), and puts it, in the first instance, into relation with his Reflections on the Revolution in France (1790). In the beginning the reader is presented for a thorough analysis of Burke´s aesthetic groundwork, which in the opinion of the authors, is essential for the other purpose of this paper. Secondly this paper is analysing, incorporating and discussing the critical response from Mary Wollstonecraft, who in her A Vindication of the rights of Men (1790) was addressing a direct critic at Burke. Wollstonecraft´s practical approach in Letters written during a Short Residence in Norway, Sweden, and Denmark (1796) will be used as an extension of her critic, and interpreted with regard to Burke´s æsthetical groundwork and his view on politics. Finally, the paper is acknowledging that both authors reach profoundly different conclusions on the discussion of human rights, which was characterising their mutual presence in Europe during the Enlightenment and in the aftermath of the French Revolution.