For this essay, I would like to compare and contrast the past and present, in regards to what was once known as the Celtic Celebration of Samhain and its current equivalent, somewhat, which is adopted nowadays in the United States, Halloween. Halloween has its roots in the Celtic-pagan celebration called Samhain; although it was also carved by other cultures in past centuries, the Celts originated the ideas for such a celebration. I would like to establish more contrast between the two celebrations: what exists now and here versus what existed then and there. Therefore, my main approach will be to establish the differences between these two strange celebrations; for example, the role that costumes played on both ends, and ultimately the somewhat vague parallels between the two customs that each embraces. This article will establish a resemblance between the two celebrations, but ultimately show the dissimilarity, through comparison, between Samhain and the mixture of cultures that is Halloween. The goal is to recognize the importance and significance that this had for the Celtic peoples compared to what was happening here in the United States and for their people. The whole idea of ​​Halloween, its frightening nature, has a lot to do with the Celts; it was a celebration for the dead in Celtic culture. The Celts believed that the souls of the dead, both malignant and pure, inhabited the physical realm on these specific days celebrated. So a door was open between the physical realm and the spiritual realm for the moment. The Celts organized rituals on these dates, they celebrated and feasted; October 31 was the eve of their celebrations, November 1 was the new year. Sam...... middle of paper...... its core in Celtic culture with Samhain. The two celebrations resemble each other in trivial terms, as there is a gulf that separates them, both in their meaning and customs. While the celebration of Samhain could be considered a kind of religious experience, Halloween takes the form of a capitalist experience; It's an industry driven by the marketing of its products – the costumes, the candy, as well as the decorations – which is what provides a lot of revenue for the companies involved. As for the people, the purpose of its celebration in the United States is exclusively secular and vague in its meaning; it's nothing more than a celebration peaking at levels of mere entertainment, it's nothing more than a minor distraction. It was the Celtic New Year, it was significant, full of precious substance; it was a sacred event that was an expression of an ancient culture.