We develop a cohomological approach to M\"obius inversion using derived functors in the enriched categorical setting. For a poset $P$ and a closed symmetric monoidal abelian category $\mathcal{ C}$, we define M\"obius cohomology as the derived functors of an enriched hom functor on the category of $P$-modules. We prove that the Euler characteristic of our cohomology theory recovers the classical M\"obius inversion, providing a natural categorification. As a key application, we prove a categorical version of Rota's Galois Connection. Our approach unifies classical ideas from combinatorics with homological algebra.
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