This article explores the meaning of digitalizing cultural relics in cave temples from the point of view of learning, technology, and art re spectively by creating a plan of procedure, monitoring progress, andassessing the value of digitalization to Dunhuang studies. With these goals in mind, this article seeks to: first,work out a digital plan using photography and computer technologies that follows the laws for the protection of cultural relics, applies a scientific philosophy of cultural conservation, understands Dunhuang, and explores the academic and learning value that underlies this digitalization work. Second, to create digital workflows and standards, introduce new technologies, and apply various techniques to implement the proposed plan and preserve the data permanently. Finally, to strengthen the use of digital results, expand our way of thinking, and exhibit the Dunhuang caves to audiences for the purpose of art.