Tadao Ando is one of the excellent architects both in Japan and in the world. What distinguished his architectural works from those of the others is that Tadao Ando is very good at utilizing borrowed-view in order to create specific spatial atmosphere, he is expert in borrowing natural elements such as light, wind, rain and the landscape. This study proposes to elucidate the intimate relationships between Tadao Ando’s urban houses and light borrowed view from the standpoint of the meaning of light to Ando and that of the importance of borrowed view to Ando.