I found this on eNotes.com (see cite below)

Scholars observe that Gogol's idea of writing a story in which a nose is a central figure was not entirely original. The term "nosology" is often used by critics of "The Nose" to refer to the vogue in Russian literature of the 1820s and 1830s for writing about noses. The source of this preoccupation is thought to have been inspired by translations into Russian of Laurence Sterne's novel Tristram Shandy, in which a nose is featured as a central concern. "The Nose" addresses various themes such as dream-logic, supernaturalism, the baseness of daily life, social status and rank, and the very function of narration. "The Nose" follows and imitates the world of dreams, depicting signs and symbols within an often unresolved narrative framework. Gogol also employs themes of folk belief to further the mood of the unexplained in "The Nose," using supernatural elements along with dream motifs to remark upon everyday existence. Throughout the plot of "The Nose," Gogol maintains a fascination with the more squalid details of daily life in his descriptions, while maintaining a balance between the fantastical and realist leitmotivs of the tale. Gogol also addresses issues of social class and social climbing in the story. He represents Kovaliov's rank through depictions of his facial hair and clothing. As a collegiate assessor, Kovaliov is himself a minor official intent on advancing his career and takes great pride in his status as a bureaucrat (which was probably attained by bribery), insisting on being called Major. Soon after his nose is restored, Kovaliov applies for promotion to a higher level position. His anxiety about his social standing is further demonstrated through his interaction with the nose at the cathedral; because the nose is dressed in the garb of a higher-level government administrator, Kovaliov feels he must speak to it in a deferential manner. Interestingly, censors objected to this scene, thinking it sacrilegious, and Gogol changed the location to a marketplace. However, subsequent editions of the story generally restore the original setting of the cathedral. "The Nose" also examines the act of storytelling itself. The tale is recounted in the matter-of-fact voice of a newspaper story, while incorporating information based on rumor and gossip. Through his use of narrative voice, Gogol questions the boundaries of the fictive act and explores the issue of meaning in fiction. The story ends with an observation concerning the bizarreness of the tale, stating that "there really is something to all this."

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"Nos, Nikolai Gogol: Introduction." Short Story Criticism. Ed. Janet Witalec Project Editor. Vol. 52. Gale Group, Inc., 2002. eNotes.com. 2006. 1 Dec, 2007 <http://www.enotes.com/short-story-criticism/nos-nikolai-gogol>