In modem days when architectural materials have grave impacts on overall design expression, materials for architecture, especially finishing materials have become the most essential elements for the design expression, as architectural space and form have been. When it comes to the architectural materials, they can be conceived by visual and tactile sensory system and perceptional system which based on memory and experience. This study confirms how materials bring into effect on architecture in the sense of its design. The main subject of this analysis is expression method of architectural finishing materials. Also, this study finds out the relationship between finishing materials and the images of materials by analyzing the effect factor of architectural material expression with the perspectives of materials, formal and environments and by examining roles of the architectural materials in design. The material factor, in the expression of materiality, is how to make tectonic space and to vary the surface of building as finishing material design. The formal factor is related to set up the new direction in the architectural form and to create the dynamic and informal space. And the social and cultural environment as the effect factor gives new situation and context to architectural material expression. This principle enables us to use architectural materials as one of the important elements which express the whole characteristics of the area.