Oscar Wilde`s aesthetics is reflected in his works, The Picture of Dorian Gray. In this novel he reveals the puritan hypocrisy and materialism of Victorian society. He is against Victorian vulgar materialims, moralism and philistinism. His The Picture of Dorian Gary is the most representative homosexual novel among his works. Wilde confesses his double life, homosexual temperament and beauty for beauty`s sake through Dorian`s life in this novel. In view of Wilde`s aesthetics, art is prior to reality. Wilde`s understanding with an assertion that "LIfe imitates Art far more than Art imitates Life," presents his attitude about art and life. At the beginning of the novel, Dorian is described as an image of good but gradually becomes an image of evil. Dorian has come to realize that good and evil coexist in himself. Dorian, a good looking young man, stays young because he sold his soul. As time goes on, Dorian becomes a murderer and a liar. When Dorian looks at a portrait of himself, because it is grotesque to him, he stabs himself with a knife causing his own death. Although Wilde concludes the novel with Dorian`s death, he achieves his aim which is to reveal Victorian hypocrisy and its corrupted mores. Wilde is interested in describing the follies of the Victorian morality and satirizing the hypocrisy of the Victorian upper classes at the end of the nineteenth century. The modern notion of homosexuality is revealed by Basil. Basil`s effusive longings for Dorian mean not only artistic desire but also homosexual desire. From this point of view, Basil who believes in Christianity represents Victorian hypocrisy. While depicts his real life in this novel. Wilde himself was arrested for homosexual offenses under the Criminal Law Amendment Act of 1895. In the problem of homosexuality it must be pointed out that in spite of his crime, Wilde as an artist plays a role of martyr in Victorian society. There is no important act or immoral act in Wilde`s aesthetics. The most important thing is that art is superior to ethics.