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A study was conducted to analyze didactic transposition processes that occur in the concept of empty sets. This research is a hermeneutic phenomenology research and is based on didactic transposition theory. Didactic anthropology theory is used as a theory used to analyze didactic transposition processes in a praxeological framework. One math teacher and fifteen students became participants in this study. Scholarly knowledge from mathematic textbooks, curriculum and school mathematics textbooks, teaching and learning documents, student learning outcomes, and the results of interviews with teachers and students became the source of data in this study. The results of this study indicate that the concept of empty sets taught in schools has been presented in accordance with scholarly mathematical concepts. However, the concept has not been presented in accordance with the cognitive conditions of students.