ABSTRACT Georges Bataille made no secret of the importance Friedrich Nietzsche’s life and work held for him. But Bataille’s encounter with Nietzsche remained paradoxical: he rejected or ignored most of Nietzsche’s major concepts while nevertheless insisting on the value of Nietzsche’s thought and experience as a necessary counterpoint to the political, religious, and social currents of modernity. This paper demonstrates the extent to which Bataille owes the content and to some degree also the form of his idiosyncratic reading of Nietzsche to the influence and example of the Russian emigré philosopher Lev Shestov (1866–1938). In 1925, Georges Bataille published a translation of Shestov’s The Idea of the Good in Tolstoy and Nietzsche: Philosophy and Preaching, co-signed with Shestov’s daughter Tatiana Beresovski-Chestov. The translation was the product of a period during which Bataille also spent time with the older man and benefited from his tutelage. It was Shestov’s interpretation of the meaning of the death of God in Nietzsche’s life and thought that would have the most decisive influence on Bataille’s own life and work and make him, in his turn, a philosopher of tragedy.