The early Buddhist and Upanishadic views had been recognized as two different religions in ancient India. In this paper, I am going to particular talk about the views of Upanishads and Buddhist in the ideas of samsara, karma and moksha/nirvana. The early Buddhist and Upanishadic views are tightly connected to one another and both are interrelated to the ancient Indian philosophy. Upanishads, being part of the Vedas, the main ideas of it not only involved the Brahmanist notion but also a broader Indian philosophy. Buddhism, being the World’s fourth largest religion, some of its doctrines was derived from and was built based on the ideas of Upanishads. We can know that both early Buddhist and Upanishadic views played a vital role in the development of the Hinduism and Buddhism. During the creation of the Buddhism, it drawn some concepts of Upanishads, hence there are some similarities in both of their views. First of all, the ideas of karma and samsara, which are the basic ideas for both views. In the view of Upanishads, they suggested that all sentient beings should live lives according to the law of karma, which means that people with good deeds will get the rewards while people with bad deeds will be punished1, as human behaviors have great impact for further conditions , so what we have done will cause a corresponding results. But only the rewards and punishment will not be able to fulfilled this life, it will only be fulfilled in samsara, which is an eternal cycle of birth and death. According to the law of karma, all living beings will constantly undergo the process of repeated rebirths and exist in different forms in each rebirth, it might be animals or humans. The nature of this life is determined by the actions accumulated from the past life. For Buddhism, it suggested in the twelve precondition, a doctrine of Buddhism, which the idea of samsara was included, all sentient beings live lives in which suffering (karma and samsara) is an inevitable component in life. According to the law of karma, the process of rebirth is determined from good or bad deeds, which means we have to suffer from endless impermanence like birth, illness and death. However, for the good deeds and bad deeds, both of them have different standards, for Upanishads, whether it is good or not, is depended on fulfilling one’s obligation or not, but in Buddhism, it is depended on pursuing the equality of all people. Despite that, there are some recognized standards which were accepted by both of them, like honesty and generosity are good deeds while killing and stealing are considered as bad deeds.