One of the most notable architectural aphorisms in modern period must be undeniably Louis Sullivan's, 'Form Follows Function.' The aphorism has been not only an important source of new aesthetic but also an formal principle of machine age. Other most famous source in order to justify modern aesthetic was the short essay by an cynical critic, Adolf Loos(1870-1933), 'Ornament and Crime' of 1908. Apart from what the essay asserted it is also famous for the influence of Sullivan's architectural notion during Loos' States staying. For Architectural historians of the early 20th century this connection is so useful to create a legacy of modern architecture. The historians seemed to believe that Loos understanded Sullivan's aphorism on which the historians wanted to focused. When we however look into two buildings designed and built in the period of publishing both aphorism and essay there must be a big fissure between the buildings and the historians interpretations. With this view point this study aims at showing the true meanings of Sullivan's aphorism and Loos' essay and also the big difference between the machine age's aesthetic and theirs.