In this study, we try to solve some issues of Gi(氣) conversion in "Somun(素問) Eumyang-eungsangdaeron(陰陽應象大論)", through comparison of related annotations. Through this analysis we can again review the cognition of movement and changes of Gi(氣), one of the most important aspects in Oriental medicine, so to have a chance to criticize a view of the world in western science, excessively leaned to material viewpoint. In the process of Gi conversion, the creation of Jeong(精), one of the most essential elements, is the last goal, but physical element for example Mi(味, taste) or Hyeong(形, shape) could not be directly converted to Jeong(精) without Gihwa(氣化, vaporization) and circulation of Gi(氣). And who controls conversion to Jeong(精) is human spirit, that joins with Jeonggi(精氣), it has been kept in and come from Jeong(精). That spirit based on Jeong manages the whole process of Gi conversion.