Discussed in this article, "Sex and Love, The Buddhist View", are five basic theories: 1.Sex is a repeated activity that gradually turns into a habit rather than an immutable part of human nature. 2.Sexual urges are a psychological need initiate physiological changes. 3.Emotion transforms the love of oneself into the love of others. 4.Sex and love (or desire and emotion) stem from the deep love of the self, and the deep love of those things contained within the self. 5.Sex and love are terms for the passions or delusions which hinder enlightenment. The two essential practices for dealing with love and sexuality are: 1. Transforming and sublimating emotion into compassion through contemplation; 2. Restricting or transcending beyond desire through meditation exercises. How should Buddhists deal with love and sexual desire? In this regard, monks and lay Buddhists have slightly different approaches. The lay Buddhist must show loyalty and fidelity to their spouse, controlling their adulterous urges. A monk focuses on discipline, tranquility and wisdom to transcend beyond lust. Discipline requires self control and prevention through both words and actions. Meditation allows one to distance themselves from lust through mental focus and concentration. Wisdom transforms the mind and body through adherence to the Satipatthana approach (the four foundations of mindfulness). Based on these theories, this article discusses two contemporary ethical issues – "the sexual liberation movement" and "homosexuality versus heterosexuality" – in the context of Buddhist ethics. It will further analyze sex and love through the Buddhist concepts of dependent origination, life conservation and the middle way.