Under Aristoteles great influence, Fr. Brentano adapted the objectivity of values and founded the origin of cognition of the moral value in emotional intentional function. He, therefore, defined that good is what is loved with internally justified love, that evil is what is hated with internally justified hatred. From a point we can assert that Fr. Brentano mediated between Aristotles "Ethica Nichomachea" and Scheler's "Materiale Wertethick". In the first section of my treatise I tried to explain the significance of Brentano's ethical thought corresponding to Scheler's. "Materiale Wertethik" In the ,second section I mentioned his critic on Kant's philosophy for the purpose of explaining Brentano's ontological tendency. In the third and fourth section, I considered the intentional. immanence of object as the fundamental characteristic of physical phenomenon and the property of representation, judgement, emotion Which are classified by the standard of intentional immanence of object. Moreover, I pointed out "the ideal among ideals" as metaphysical religious unity of truth, good, and beauty which is 'revealed in the depth of human consiousness. "The ideal among ideals" is the finally worth agreement for blessing which is given by christianity. Accordingly, we can assert that philosophy and ethic are not completed without cognition of the problem of God. In the fifth section, I particularly considered the Conception. of "natural sanction" and indicated that activity of love and hatred as ethical region corresponds to activity of internally justified emotion. In this way it was indicated that Brentano's ethical idea on the one band coinsidecl with hedonism, and yet it did not fall into the illusion of subjectivism or relativism, and on the other hand, coinsidetr with ethical high degree without falling into Kant's ethical formalism which could not approach reality. In the sixth. section, I investigated conceptions of Good, Better, and then the proper act. of selection it relation to the conception of better, and explained the process of three principles concerning the selection which remind us of Scheler's so-called "Wertaxiom," and at the same time rest on the basis of three principles, that is Brentanos' "das, Prinzip der Summierung," (Whole good is selected from partial good.) This principle of his Corresponds, to J. Mill's "greatest happiness of greatest number" in a sense and then Brentano provided that object of our efforts is in harnionious development and activity of all predispositions and our practical good is raising or promoting. good of whole society as possible. Laws and policy should be of use for this purpose and in this sense, the fundation of them jsethic, and in consequence ethical sanction is necessary for them. It is, theiefore, concluded that the statute of all human being originates in the statute of God, (Herakleitos). Thus, Brentano's Ethic of metaphisical absolute objectivism (principally) had transcendency inside and at the same time, it could assert relativism as ethical standard and suit for reality. In this pbint we are gable to recognize him as a pioneer in the study of "Materiale Wertethik"