Heidegger 's interpretation of Nietzsche is characterized by applying the will to power and the eternal return to the dismantling of Western metaphysics. This interpretation defines eternal regression as an attempt of value subversion, which is also inherent in Heidegger's attempt to dismantle traditional philosophy. Heidegger, taking note of Nietzsche's remarks in posthumous work, has taken a cautious attitude in interpreting Nietzsche's thought by pointing out the problem that The will to power was published after Nietzsche's death. Nevertheless, it should not be overlooked that Heidegger sets Nietzsche philosophy as the fulfillment of Western metaphysics and sets it apart from his philosophy. Heidegger positively assesses that Nietzsche's metaphysics, centered on the eternal return, confronts the claims of the traditional metaphysics since Plato. He positively grasps Nietzsche's plan for building a new philosophy, paying attention to the various fragmentary references mentioned in Nietzsche's posthumous work. Heidegger ultimately raises critical attitudes about Nietzsche's work in his Daseinsanalytik and Being-Question, but we can see in his interpretation of Heidegger that Nietzsche's philosophy can discuss various ways of dismantling traditional metaphysics. In other words, Heidegger 's interpretation of Nietzsche seems to suggest that such ideas as the eternal return and will to power can play a role in debates within traditional metaphysics and provide a forum for discussion of whether Nietzsche' s attempt is justified. In this paper, I examine characteristics of Nietzsche's metaphysics as distinct from traditional metaphysics, and the critical consciousness of Nietzsche's attempts to link the eternal return to the question of powe rand value, as well as the question of value subversion.