In contrast to “material,” “ideal” denotes subjective reality. The epistemological, ontological, axiological and praxeological aspects of the category of the ideal, its relationship with the concepts of idea, ideal, consciousness, mentality, information are considered. The problem of the connection between subjective reality and brain and bodily processes is clarified. To solve this problem, the author proposes an information approach. The structure of subjective reality, the social dialectic of the ideal and the material, the relationship between the personal and the transpersonal in individual and social consciousness are analyzed.