Wilde’s essay aims to persuade the reader of his argument regarding his “new aesthetics” (17), or the principles of the Aestheticism literary movement. To do this, he contrasts Aestheticism with Realism and debunks the latter as an approach to creating “great Art.” He also employs a variety of literary and rhetorical devices to engage the reader while framing himself as a credible authority on art.

The essay form follows a Socratic dialogue in which the characters of Cyril and Vivian discuss the argument Wilde makes, which is integrated into the dialogue as an argument Vivian makes in an article he is writing. This structure enables Wilde to pre-empt questions readers may have in interrogating his theory and to present rebuttals to potential critiques. In this way, Wilde, with Vivian as his speaker, provides a thorough discussion of his artistic ideals in relation to a myriad of past and contemporary artists and writers. Through Vivian, Wilde criticizes the work of fellow writers such as Henry James and highly successful publications like Mrs. Humphry Ward’s 1888 novel Robert Elsmere. According to Wilde, their failure lies principally in their privileging of realism over artistic invention or using fact-based sources of inspiration rather than adopting Lying as a Necessary Creative Force.