The human cognitional structure as reflected by Lonergan has four levels, namely, Experience, Understanding, Judgment and Decision, Accordingly, Loner –gan’s methodology contains four precepts, namely, `Be Attentive`, `Be Intelligent`, `Be Reasonable`, and `Be Responsible`. From these four precepts, we may construct a Philosophy of Education which consists of four main aspects, i. e., Education with regard to Sensibility, to Understanding, to Rationality, and to Practice of Virtues. The former three aspects culminate in an `Intellection Conversion`, whereas, the fourth aspect leads us to a `Moral Conversion` as well as a `Religious Conversion`. With these three levels of conversion in mind, we may anticipate the ultimate aim of education－i. e., the total conversion and completion of the whole person of every individual in the community.