The works of James Turrell(1943- ) are composed of light, space where light exists and perceptual experience of viewers perceiving and interpreting them. His early work Projection Pieces(1966- ) created forms of image with light emitted from a projector, while giving a three-dimensional effect to the plane image of light by using the structural characteristics of space. Through works in such a method, Turrell dealt with the thingness of light by forming cubic images of light, as if they physically existed, and led viewers, starting to perceive nonmaterial-like light, to visual perceptual experiences. In the flow of Minimalism starting to appear in the early 1960s, Turrell’s Projection Pieces was evaluated to possess physical characteristics of Minimalism because of its light cubic sculptural shape. However, the theme of his work, called a viewer’s perceptual experience, is the peculiar attribute of Turrell’s works, which cannot be read with the generalized proposition of Minimalism that pays attention to the physical characteristics of works. In this view, this study attempted to carry out a research on the originality and distinction of Turrell’s works by investigating the perceptual process of a viewer perceiving light. As mediums to induce viewers to have perceptual experience so that they might perceive images of light, Turrell used the attributes of light and the structure of exhibition space likely to sustain three-dimensional forms while having visions. In addition, by inducing the visual stimulus and tactual sense of viewers perceiving light, Turrell intended them to be absorbed into elements of work themselves. Such a characteristic helped viewers expose their mental self-awareness, so-called perceptual experiences, by having them perceive visions of light in space where actual objects don’t exist. From Projection Pieces to Ganzfeld APANI, images of light expressed by being materialized were intended to be viewers’ visual visions, and the process of viewers perceiving light and light was suggested through his work. Besides, he also suggested a philosophical thinking of phenomenology that the process of viewing works to grasp the substance of light was ‘seeing a fact that one is seeing.’ Viewers’ personal emotions and philosophical and meditative process of perception leads Turrell’s work even to an experience of sublimity, while appreciating visions of light in space that something exists and nothing exists at the same time. Turrell’s work suggested a research on the concept of spirituality, called viewers perception through simple forms of light images. Turrell also explains well the process of reaching the ‘perceptual art’ called by himself.