皖派最早源自婺源江永，致力於《禮經》研究，主攻漢代經學，以避免宋儒之「鑿空」。章太炎認為吳派「篤於尊信，綴次古義，鮮下己見」，皖派則「分析條理，皆全密嚴瑮，上溯古義，而斷以己之律令」[1]。皖派學者有程瑤田、戴震、鄭牧、汪肇隆、方矩、汪梧鳳、金榜、洪榜、汪紱等。
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