The Manga is the text that generally exists in everyday life in Taiwan. For a long time, it is also a forbidden and controlled text in the edge. The condition is similar to the constructed and treated with children in Taiwan. This paper investigates the complexity and mulit-dimensionality, and the relation of children and Manga to analyze the edge construction in them. In Taiwan we mostly attach Manga. Firstly, the paper investigates views on Manga in Japan. And secondly, it discusses the reactions and perspectives on reading and understanding Manga, and finds it expresses adult's depression and control attitudes on Manga and children. So they are difficultly to see a kind of possibility in Manga on the children education. Based above-mentioned analysis, the paper puts forward the new perspective on understanding the relationships between Mange and children: The theory of Manga feeling. It states Manga is not a educated reading materials, but declares to read Manga is a that the children think freely, even a starting point to reading and understanding their lifeworld.