Reincarnation, literally means "to be made flesh again". It is a mystical belief that the soul lives again in a new body after death. In this study, both material and spiritual elements are reincarnated in the form of the formative art in our life. This is similar to the notion of transmigration of the souls in Buddism and Taoism. Even a work of low merit can be an artifact when we give a new meaning and value through the reincarnation. Reincarnation opens another dimension in the formative art and it can be a new source of energy Andy Warhol, who is a central figure in the pop art movement, seems to have an idea of reincarnation in the base of his work. In Korea, there are many experimental arts in design and advertising which shows reincarnation. In the modem society, the activity and mind of reincarnation have been enhanced through Internet and digital medium and people consider reincarnation as a universal philosophy in the art. Especially, the reincarnation as a continuum of design has many implementations. Now the object will be freely adopted, and transformed and it will open a new age in the formative art. We should be ready to enjoy the arts.