This study purposes to investigate the importance of multiple interpretation of artworks for developing the higher order thinking, and develop the practical educational materials. Art appreciation is not collecting and identifying the information of artworks but a kind of recreation such as relating the formative characters and contextual information of artworks, comparing and conceiving multiple meanings of artworks. Therefore, art appreciation emphasizing multiple meanings is different from the art appreciation which seeks out single meaning of artworks. Rather multiple meaning-based art appreciation is active self-creation activity which makes oneself relate to the meaning of artwork The contents of this study are to investigate the methodology of art history and the importance of multiple interpretation, to collect and analyse the multiple interpretation of the artwork, and based on the above to develop the educational materials of art appreciation for elementary art classes.