Idea is being the “soul” of the story, without a good idea, the story won’t be fascinating. In Tale-Tell Heart, there are three ideas, which are “Guilt and Innocence” and “Sanity and Insanity”. Firstly, “Guilt and Innocence”. After murdering the old-man for no apparent reason, he hears his interminable heartbeat and his sense of guilt is released through the confession from the police, by shouting at them. However, the narrator never feel that he is innocent in the story, because he actually proud of his calmness and plan of murdering the old man. Also, the most key point that can recognize is the narrator admitted that there are uncontrollable forces that drives him to commit violence act. Secondly, “Sanity and Insanity”. From the first line of the story, ‘‘True!—nervous—very, very dreadfully nervous I had been and am, but why will you say that I am mad?’ The readers can already discovered that there is something strange had occurred. Although he tries to convey the readers that he is sane, through conveying, it had already amplified that he is lack of sanity. The narrator argued that sane is being methodical, calculating, however, the confusing language reveals that he is disordered.