"A New Refutation of Time" (original Spanish title: "Nueva refutación del tiempo") is an essay by Argentinian writer Jorge Luis Borges (written between 1944 and 1946) in which he argues that the negations of idealism may be extended to time. It consists of a prologue and two articles: the first one was written in 1944 and appeared in number 115 of the review Sur; the second, written in 1946, is a rework of the first. Borges comments that he did not combine the two texts into one, as the reading of two analogous texts might facilitate the comprehension of an indocile subject.