Using a multisensory approach gives students with visual impairments the advantage of simultaneously utilizing multiple pathways, visual, auditory, and tactile/kinesthetic/proprioceptive, gustatory, olfactory, to study school subjects. This study was conducted to find out how the application of multisensory approaches to art subject for students with visual impairments. The multisensory approach that can be applied to students with visual impairments consists of three elements: multisensory approach, subject element, and learner s(sensory characteristics, degree of disability, perceptual and expressive methodology, previous sensory experience). An analysis of the activities of the art subject presented in Teacher’s guide book(Ministry of Education, 2018) showed that it was considering the multisensory approach, subject elements and learner elements (sensory characteristics and degree of disability). In order to improve the learning effect of students who are visually impaired, a multisensory approach can be applied systematically in other subjects.