Cave 361 was built in late time of Tibet Occupation in Mogao Grottoes of Dunhuang, is one of the most representative esoteric caves in the middle Tang Dynasty. The main statue does not exist in the niche now. The identity of the main statue is the main problem in this paper. The theme of Avatamsaka in the cave, the main statue’s shape of Avatamsaka, the inheritance in late Tang Dynasty, and the main statue of Avatamsaka in Tang’s caves were discussed. From the point of the design, Cave 361 has a hidden theme, Avatamsaka. The murals implied the main statue is the Buddha of Avatamsaka. The main niche, as the center of the cave’s vision, was covered by the paintings of discipline according to Brahmajala Sutra, also was painted in Manjusri, Samantabhadra and their worlds. These murals all mean the main statue is the lord of Avatamsaka. In Tang Dynasty, Buddha sculptures’shape, Sakyamuni, Vairocana and Vairochana, three body sometimes is the same body. The Lord Buddha of Cave 361, there is the possibility of the shape of Bodhisattva, but is more likely to be Buddha Sakyamuni’s shape. This is the common form of Buddha in Dunhuang Grottoes in Tang Dynasty. Cave 14 inherited Cave 361 in Mogao Grottoes, its main statue also Vairochana, the Buddha as a leader of Avatamsaka world. Compared with Cave 361, the Buddha’s Vairocana character is clearer in Cave 14. On the lower part of the walls in this cave, was painted the great bodhisattvas according to Avatamsaka Sutra, to clear the main statue as the identity of the Vairocana.