Philosophical investigation or enquiry into the import of the Upanisadic texts, according to Advaita, becomes relevant only in the context of superimposition or erroneous cognition of the mind etc., and their characteristics on pure consciousness - the only reality. The problems connected with the theory of superimposition thus serves as the prolegomena to the philosophy of Advaita and they have been set forth by Sankara in his celebrated introduction to his commentary on the Sariraka-mimamsa-sutras. Vyasatirtha (15th century A.D.), a protagonist of the Dvaita school in his polemical work - Nyayamrta rejects the Advaita theory of superimposition or erroneous cognition of the mind etc., and their characteristics upon the pure consciousness. Madhusudana Sarasvati (16th century A.D.), in his magnum opus - the Advaita-siddhi defends the Advaita position by examining and rejecting the criticisms of Vyasatirtha. The present work is an analytical study of the arguments of Madhusudana Sarasvati against the criticisms of Vyasatirtha.