Ci, the poetry written in tune with certain strict tonal patterns and rhyme schemes, is very important in literature of the Song Dynasty. The relation belween material things and poets and mode of descriptioninfluences artistic realm of Ci. The paper compares the ways of depicting material things in Ci by SUShi and LI Qing-zhao, analyzes their different ways of viewing things, explores the reasons of forming such specific modes and the important role of depicting material things and conveying their emotion in composing Ci.