This article proposes a new interpretation of the allusions to Lamentations as found in Isa. xl-lv. Scholars generally assume that the author of Isa. xl-lv transforms the Judahite material in Lamentations to fit his alleged exilic audience. Given the possible Judahite setting of Isa. xl-lv, however, there is need of reassessment. We shall here investigate the extent to which the bias toward an exilic setting of Isa. xl-lv has influenced the interpretation of the passages in which the allusions occur, and then explore how a Judahite setting of Isa. xl-lv alters this interpretation. As a result, we shall see that a Judahite setting of both texts not only facilitates but also enhances the interpretation of the same textual allusions.