The purpose of the study is to find a direction of Buddhist counseling based on the practice of shamatha and vipashyana, examining basic counseling principles and methods of the practice of shamatha and vipashyana and whether a psychotherapeutic function of the practice can lead to the achievement of fundamental objectives that Buddhist counseling pursues. To accomplish this aim, To accomplish this aim the study examines three ideas: the concept of Buddhist counseling the concept of the practice of shamatha, and vipashyana each counseling function of the practices of shamatha and the vipashyana. First, the study describes the concept and methodological characteristics of the practice of shamatha and vipashyana that impliesextensive theories and ideas of Buddhism. Through understanding of shamatha and vipashyana, the study identifies the meaning and significance of the practice and the principles that enable it to eradicate passions that cause psychological suffering. Second, the study explores the function of psychotherapy through the practice of shamatha and vipashyana and shows the effects of psychotherapy led by the practice. To get these findings, the study identifies counseling functions in the practice of shamatha and then in the practice of vipashyana, and reinterprets counseling functions as common functions. In this section, the study confirms that the insight into selflessness in the practice of shamatha and vipashyana can function as an alternative way to overcome limitations of western counseling approaches. The study also reconfirms that theconcept of selflessness is a basis to establish appropriate insight, intuition and values on facts of the existence and a growth driver to change the quality of life and show mercy. In other words, the concept of selflessness should be a main concept in the basic principles of Buddhist counseling. In conclusion, counseling using the practice of shamatha and vipashyana enables people to realize the meaning of their existence through others, so it can provide great practice methods to overcome the root of selfishness and be above conflicts and confrontations between existences. The transcendence of all conflicts and confrontations of existence is an ideal way to solve problems ultimately and fundamentally, which is the objective of Buddhist counseling. * Department of Buddhism Counseling The Graduate School of Buddhist Culture Dongguk University Key words : Buddhist counseling, shamatha and vipashyana,