Abstract: In the history of modern Chinese fine arts Kong Baiji’s painting of “Dunhuang Impression” deserves special attention, though it is perhaps not very famous. This is not only because it is a birth mark of the “oil painting on xuan paper” which melts Oriental and Western cultures, but also because it embraces a kind of complicated and profound timeliness, presenting a double possibility of “content’s complete transformation into form” and “material’s complete melt into form”. Accordingly, it sets an excellent example for an expansion of philosophy of art.