With Peirce's conception of aesthetics as a frame of reference, and the doctrine of Abhidharmakosa-Sastra as the starting point, this essay develops some aspects and clues which could be applied for the reconstruction of an Aesthete of Buddhism. It tries to clarify mitigate the possible conflicts between anti-aesthetics and systematic aesthetic. The deep aesthetic significance is further explored through a discussion of the two theses of Nltãrtha-aesthetics and na neyãrtha-aesthetics. Finally, the distinguishing feature of the Aesthetics of Buddhism lies in certain characteristics of aesthetic metaphysics, which could be expressed as : (1) "wu-chih" Beauty; (2) transcendent purgation and purification; (3) rasa as the essence of Art; (4) the transformation of metaphysical aesthetics. Abhidharmakosa-Sãstra is shown to be able to provide an approach for the reconstruction of a Buddhist "perfection-aesthetics," which incorporates the ideas of "k'ung (emptiness)" and "yu (being)."