In this essay, I will attempt to reconstruct the metaphysics of consciousness in the Sāṃkhya system. The Sāṃkhya system of metaphysics has offered a very speculative yet innovative theory of consciousness in its theory of puruṣa. Though this is well known as a dualistic system of metaphysics of puruṣa and prakṛti, yet it tends to give primacy of place to the puruṣa as consciousness. The system of Sāṃkhya metaphysics aims at the liberation (kaivalya) of the puruṣa from its bondage to the prakṛti. Therefore, it appears that the Sāṃkhya makes prakṛti and its manifestations a means towards the liberation of the individual and embodied puruṣa. Sāṃkhya succeeds in making room for the liberation of the individual puruṣas within its transcendental metaphysics of consciousness by overcoming the limitations of naturalism. Thus, given the transcendental framework of the Sāṃkhya metaphysics, the resemblance between Vedānta and Sāṃkhya becomes conspicuous to a large extent.