Mathematical principle is present in artwork or architectural building. It is important for middle school students to find these mathematical principles in artwork. But it is difficult to achieve original purpose of art education through student activity that only looks for mathematical principle present in artwork and architectural building. Thus, it is necessary for students to have activities to find mathematical principle in artwork for themselves through artistic experience and appreciation of artwork and to create, appreciate and express new artwork to which they apply the mathematical principle. In this article, I researched a couple of artwork or architectural buildings from this point of view in which mathematical principle is present. I also developed hypothetical teacher activities and student activities for program by providing artwork of Escher in which mathematical principle is present as an example.