This paper presents a comparative study on the themes, styles, constituents of donor figures, and artistic functions of Western Xia dynasty Buddhist cave murals from Dunhuang and Guazhou, and considers that the cave art of Dunhuang and Guazhou exhibit differing characteristics due to clear differences in the political conditions, economic development, and military situation respective to each region. In turbulent Dunhuang, although a passion for creating Buddhist art had been inherited as a result of historical inertia, activities were confined to rebuilding or painting existing caves; whereas in relatively stable and powerful Guazhou, a new group of caves were constructed that reflect in a concentrated form the outstanding achievements in culture and art produced by the Western Xia.