In this study, elementary school students of both urban and rural areas as its subjects were asked to draw 'A beautiful landscape' by employing the perspective representation technique, i. e., the Perception Map, and to write down the elements comprising 'A beautiful landscape' in the questionnaire sheets. By doing so, an attempt was made 1) to analyze whether there are differences in perceiving 'A beautiful landscape' according to the differences of the environment in which they were brought up ; and, if there are differences. 2) to identify them ; and based on that , 3) to present basic data for evaluation on landscape, on its preference analysis and for Park Planning. The summary of this study is as follows ; 1) The main elements, elementary school students think, comprising 'A beautiful landscape' are 25 ones such as Sky(7), Sea(2), Water(2), Topography(5), Plants(5), Animals(3), School(1), Rural village(1). The natural elements showing a difference are ; Water fall in urban areas and School landscape in rural areas ; the artificial elements are ; City groups(Structures, Facilities, Necessities, Transportation means and Space) in urban areas and School groups in rural areas. Especially, in case of rural area children, they regard 'Trees' as an essential element to be 'A beautiful landscape' comparing to those in urban areas. 2) According to the analysis result on the correlation between the elements comprising a beautiful rural landscape and a beautiful ruban landscape, the correlation between boys and girls is high, showing the same trend with any difference. In comparison of urban areas with rural areas, there is no difference between natural elements, but in artificial elements(7 groups without family) the correlation is quite low, showing that all comprising elements are not the same between rural schools and cities, between schools within the same areas, and between schools of different areas. 3) In identifying the names of elements comprising 'A beautiful landscape', Back-Du Mountain and Sorak Mountain are shown the highest frequency in the category of mountains. In the names of trees and flowers, the elementary school children are thought to consider the kinds of trees and flowers they can see always at hand, i. e., those in their school ground where they spend most of their day time. 4) In the analysis of the numbers of comprising elements according to the responses in the questionnaire sheets and in the Perception Map, 'less than 10' is the most frequently counted number of comprising elements by individual students regardless of rural and urban differences. When the total frequency is divided by the number of students, the mean score is 6-7 without any differences between rural and urban areas, implying that there are no differences in the expression ability between urban and rural schools. 5) According to the result of classyfying and analysizing the landscape appeared on the Perception Map by similar elements and by similar scenes, 'A beautiful landscape' thought by elementary school children is defined not as a standardized form but as 11 types such as the landscape of fields, the landscape of a sea, the landscape of a rural village, a type where elements are assembled, the landscape of cities, the landscape of a school, the landscape coming out of a imagination, and other landscape. Both rural and urban children all consider the landscape of mountains and field and the landscape where several elements are assembled as a commonly beautiful one. Among the landscapes showing rural and urban differences, it can be analyzed that urban children regard the landscapes of cities, imagination, and waterfalls as something characteristic, while rural children regard the landscape of schools and rural villages as something characteristic.