In this work the theories of Marx and Laozi are dialectically combined. The resulting synthesis is a positive materialist negation of Hegel¿s idealist dialectics. Syntheses are presented for Marx and Laozi in ontology, metaphysics, epistemology, scientific method, ethics and politics: the full spectrum of their foundational principles. The book is an attempt to reconstruct a materialist interpretation of Laozi, which can be put to work for Marxist theory.