Selling Environment is very important space in this era of sensitive consumption, which facilitates direct contacts with consumers. Interests of consumers in the 21st centuries, lie in the higher quality of life, and they wart to create their own lifestyle through purchasing of goods in the marketing environment. A company can hold dominant position in the changing marketing environment, in case it differentiate with other competing companies and keep consistencies of identity. Finishing materials of interior design elements, play an important role in making a visual images of department stores, and the usage of finishing materials transfers the images of department store to consumers This study aims to introduce theoretical backgrounds of interior materials composition, which provides important tools for decision of images of department stores, and also aims to propose design guidelines for interior finishing materials as an elements of visual marketing, through the case studies of major department stores. Depending on these intentions, present conditions of interior finishing materials are analyzed, and a fundamental planning directions of interior materials are proposed, as the strategic elements of a department visual marketing.