Employing Prof. Gau Io-Gong’s Chinese Theatrical Aesthetics〈中國戲曲美典〉as the skeleton, this paper purposes to re-interpret the concept of U-Tou (務頭). Firstly, I attempt to analyze U-Tou from three aspects, namely theater, drama, and aesthetics, and discuss how they correlate with Phenomenological Aesthetics. Secondly, within the context of the theatrical aesthetic experience, I examine the relationship between the aesthetics state and physical state under the effect of certain spatiotemporal factors, and seek for the spatial model of the abstract theatrical signs, which are the basis of the discussion of temporality. Last but not least, I give a brief account of the dual spatial character, which is the uniqueness of Chinese theater.