In chapter “On Wheel” of Kao Gong Ji, clear specification and explanation are made for every process, craft and standard in the manufacture of wheels, which reflects both aesthetic ideology and design philosophy of ancient Chinese people. Its design aesthetics involves function of utensils, shape and appearance, material, structure and so on. In addition, based on interrelationship among people, utensil and nature, several design philosophies are proposed such as “Emphasis on people, making use of tools”, “Man is an integral part of nature”, “Manufacture in a smart way”, “Removing the mediocre part”.