The purpose of this study is to investigate the meaning of letter-shaped house plan of the Imchongak in Andong and to Analyze its housing principles. The letter-shaped house plan of the Imchongak lays its root in the traditional Eastern thoughts, showing feature of Taolsm. The Imchongak applied the principles of a good land and a good house, which are originated from the Yonyang theory, Five elements theory, Poongsochiri, housing principles and letter shapes of good fortune. The letter shape of the Imchongak is 用(as below), and 日, 月, and 明 are contained in it. The lette 明means brightening the mind and life of human being by himself. The letter 用 is shaped to express the idea of Cheayong Theory of Confucianism, which refer to everlasting interaction of all thing in the universe. In applying the housing principles, Potaebob was used for the orientation of the house. Samhabbob, Jungeomjungyangbob and Dongsusataecbob were utilized to locate the gate. In addition, Dongsusataecbob was used for the positioning of rooms in most cases. The Imchongak succeeded traditional Eastern thoughts and it realized the concept and philosophical idea of Confucianism as a house. What is importan in the house plan of the Imchongak is that it repesents the ideal of Confucians in Chosun Dyansty that the man, house, nature, and universe are one. It also advocates ideology of Confucianism which emphasizes that a human life can be completed when man live together with the nature and harmonize themselves with it.