“Sentimental Tales” is a book about the struggle of a “little man” for existence during the NEP period. The prose demonstrates a “mosaic of quotations” in which classical tradition is clearly discernible, specifically, the artistic intertextuality of sentimentalism is particularly strong. The author uses the method of intertextual analysis to study how Zoshchenko transforms the tradition of sentimental literature and what functions the intertexts perform. Following the study he concludes that “Sentimental tales” as a whole is a variation on the theme of sentimentalism. Elements of idyll became a means of philosophical comprehension of human existence at the turn of time for the writer. Zoshchenko transforms the motive and plot reminiscences from sentimentalism, and puts them in his time in order to demonstrate a hard distinction between the old and new eras. Through the titles of the stories there runs author’s sentimentalism as well as his empathy and compassion for the characters of his works. Besides the theme of the destruction of idyll have a kind of connotation of anti-utopia manifested in two directions – the correlation between “Personality and Society” and “Technology and Art”.