Craftsman, Li Song-Ling, grew up in a family that engaged with wood carving, and his works covered a wide range with praise by a lot of people. He devoted his life in traditional wood carving art and his works are the quintessence of traditional art; he was the leader of domestic wood carving art. This statue of Guanyin Buddha is with bare breast and bare feet, wears jewelry crown, with a shawl over the shoulder and tassels over the chest. It sits on sea stone base with right food lifted high and bend, right hand rests on the knee, left foot drooping, left hand holds the side of the seat, and smocking smooth. Its posture is relaxed and leisure and its style follow the image style of Guanyin in Sung Dynasty. In addition, the face of the Buddha is handsome and pretty with both eyes looking down. Its expression is reserved and refined, providing human nature but still holds the holy demeanor of Buddha. It is an excellent wood carving work from the modern master.