How to interpret theory of de Anima is main theme of my paper. There are three attitudes toward western learning which has science&technology, philosophy, and religion in its contents from 18 to 19 century in Korea. The scholars who studied western leaning interested in technologic product such as telescope, watch and world atlas etc. in earlier period(17 century). They came to know the philosophic and religious aspects of western learning through reading The true meaning of the Lord of the Heaven by Mateo Ricci gradually in the Sungho school especially. Some scholars regard western technology nothing but an elaborate skill of utensil(器用術) which belongs to lower learning(下學). They wanted to learn higher learning(上學) which was equivalent to ethics and philosophy of Neo-Confucianism. The theory of de Anima provided them many philosophical and religious themes to which they had to confront. There are two group in Sungho school which against or pro toward western learning in interpretation of de Anima exclusively, Habin who was one disciple of Sungho introduced Lingyan Lisho and criticized it according to the contents of the book. Habin criticized theory of de Anima by his theory of Neo-Confucianism. The major theme in his attack on de Anima was immortality of spiritual soul or spiritual nature. He thought the soul was nothing but a positive aspect of vital force which would be disappeared when one die. Another theme was everlasting happiness after life. Habin attack it as seeking one's profit like a Buddhism. He did not interested in religious interpretation on de Anima. Another group of Sungho school who accepted western learning as a religion began at the meeting of Chunzinam. The leader of this meeting was Kyun Chulshin who studied Yangming learning and showed interest in western learning by Lee Byuk. They influenced on Chong Yakchong's brother and son St. Chong Hashang who believed catholic faith and martyred by government. The theory of de Anima gave them a sincere faith on immortality of spiritual soul. Dasan and Hyeagang belong to third group. They were influenced by western learning too. They gave interest on scientific and philosophic aspects of this learning. Dasan thought that the human being consisted of two part one is divine and the other shape. They combined in the mind&heart wonderfully. the former is similar to the spiritual soul. He did not say whether it was immortal or not. He made epoche on this problem in his writings. Heagang developed his own vital force learning in which he rejected traditional Yin Yang theory in Neo-Confucianism He accepted western science and philosophy. He extended a theory of knowledge, that was inference and measuring especially which was influenced by theory of de Anima in one part. He interpreted de Anima with his own philosophy.