The paper is a critical analysis of Kant´s concept of practical reasoning. It is based upon an analysis of Kant´s understanding of a man as a sensual-oversensual human being. The author focuses in an analysis of lawmaking of a practical reason. He concerns in Kant´s differentiation of cathegorical and hypothetivcal imperatives, or pure (autonomic) and ordinary will, respectively. Based on this analysis he consequently reconstructs Kantś understanding of a practical reasoning. He characterizes its basic types based on a technical imperative and pragmatic advice, on cathegorical and hypothetical imperative.