This study analyzed the ways of expressing materials to create visual perception spaces in "commercial spaces". The result is as follows. First, it has been discovered that expressing materials in commercial spaces plays an important role in creating various visual perception spaces as well as discriminative spaces, in commercial spaces. Hence, it will be necessary to make a multilateral study on how you can express materials to create visual perception spaces. Second, by referring to earlier studies, four types of space have been deduced as visual perception spaces. These are: "expansion", "central", "borderline" and "decoration" spaces. Third, by considering the space types and characteristics as well as the expressing materials, the criteria for the ways of expressing materials to create visual perception spaces in commercial spaces. Finally, looking at these expression methods, images of "expansion" spaces have most commonly been expressed indistinctly by using the materials and patterns. The profound images of "central" spaces were displayed using the materials and their symbolic images have been shown using the materials and colors. In the "borderline" spaces, the areas have been distinctly segmented or expressed in limited spaces by using the materials and colors. Visual designs were displayed in the "decoration" spaces by using materials from other space fields. All these phenomena have demonstrated that various new materials are being used to create various distinctive designs in commercial spaces. The result of this study shall act as basic reference materials in devising visual designs needed in creating various visual perception spaces.