Transcendental cognition refers to a kind of a priori cognitions about the faculty of cognition itself, which include the distinction between sensibility and understanding as well as their spatiotemporal and categorial forms. Although Kant's transcendental philosophy aims to account for the possibility of objective experience and knowledge by investigating into our faculty of cognition, the theoretical status of transcendental cognitions itself is rather unclear. On the one hand, they cannot be cognitions of the phenomenal self through inner sense, because these empirical cognitions could never serve as a foundation for the transcendental philosophy. On the other hand, Kant also criticizes traditional rational psychology, rejecting the possibility of a priori cognitions of the noumenal self through reason alone. The paper argues that transcendental cognition is not primarily about the cognitive mechanism of human beings, but rather a kind of conceptual analysis of the cognitive structure of finite rational beings as such.