Abstract: In Zhuangzi there are many places discussing “immortal man”. The basic characteristic is that the “immortal man” is a being who is the realization of appreciation of beauty by the telepathy between Heaven and Man. Tough no direct proof about “telepathy between Heaven and Man” can be found in Zhuangzi's philosophy, the ideology of the similar type can be observed here and there in Zhuangzi. The corresponding idea of Heaven and Man is vividly reflected by the nature that the “immortal man” can communicate and share the same feelings with the universe. The “immortal man” appears as a concrete perceptual image. The universe is based on “doctrine”, and “doctrine” is prosperous with universe. Thus, the “universe and doctrine” decides the logical origin of the formation of the image of “immortal man”. Achievement of the realm of “immortal man” would convert the abstract pursuit for the utmost problems as “be or not to be” into the process of the concrete perceptual experience. In doing so, the “immortal man” is created as a vivid image of appreciation of beauty, which is carefree and with perception.