Tarkovsky is one of the most influential artists in the history of cinema, born and raised during the period when the materialist philosophical outlook dominated the Soviet :union:. However, by adopting his own personal approach to art, he created works that are anti-materialist in both structure and content. In this study, we have analyzed the anti-materialist aspects of Tarkovsky's cinema in two parts: structural and thematic, considering the materialist philosophical background of the Soviet :union: during Tarkovsky's lifetime, with a descriptive-analytical approach to his works. As a result, Tarkovsky's cinema can be considered structurally to have components for moving from matter to meaning, and in terms of content, it can be considered to be divided into two periods: life in the former Soviet :union: with a negative view of materialist philosophy and life in Western Europe with a positive view of spirituality, faith, and even religion.