Abstract
In the present work, the object of study and the methodology of Russian formalism will be analyzed from an Althusserian perspective. In the first instance, an attempt will be made to tackle the problem of "scientific abstraction", as well as the successive approaches by the formal school to the definition, relatively stable throughout its years of activity, of the object and the method of study. In the second instance, an attempt will be made to address two fundamental principles of Russian formalism, taking not only their epistemological implications, but also the impact that these two principles had on the literary theory of the early twentieth century.