In fact, humans have always been closely related to others. This relationship can be meant to encounter ethical counselor-counselee which is based on an attitude of responsibility. The concept of Levinas’s responsibility can be laid at the foundation for the ethical relationship of counselor-counselee to contribute and strengthen the concept of responsibility in the literature of guidance and counseling, as well as in counseling practices. Based on the literature review and critical analysis, we found the following results: 1) The helping (...) profession is to be interpreted in the framework of thinking responsibility, and the responsibility of counselor-counselee should be able to be realized in concrete actions and patterned being-for so that it becomes I-for-You (asymmetrical), should not be reversed into a being-with so that it becomes You-to-I (reciprocity/mutuality); 2) Responsibility in the context of multicultural counseling is seen in phenomenological by pointing at reality in awareness counselor (intentionality); 3) Empathy as a major component of the counselor in the basic attitude of its existence takes responsibility for substitution (one-in-the-place-of-another). The responsibility of substitution is the unique and the total responsibility of the counselor-counselee; and 4) Reconciliation as the main goal of responsibility. (shrink)