|In this research, an inspection is performed on which points to pay a close attention in detail when looking at an object, such as how the object’s boundaries and attributes of its texture changes its look, and an analysis is evaluated how it can become a photorealistic product using three dimensional computer graphics (shown below as 3DCG). It is believed that emphasizing or omitting parameters is the key of this study. Recently, many applications such as CM films, video contents and games are often aimed at producing photorealism. Application especially for CM products, a realistic CG is created for airing the CM before manufacturing the real products. The production of a CG requires considerable time and cost. Technique is one of the most important factors for making a CG. It is important to minimize unnecessary amount of time and data size as much as possible. A 3DCG is created using many components such as diffusion, inflection and gloss. However, it is important to analyze which of these factors are most important and what combination of them produces the most realistic look. Photorealistic 3DCG images are created to perform this research and conducted a survey with images that have each components excluded. The result of the survey is then analyzed by using regression analysis. Assuming that using common objects is most necessary, this research is performed on moisture and none-moisture objects that are familiar to everyone. In order to express the softness of food, a jelly-like gel material and a chocolate-cake-like sponge material are decided to be created. As a result, the most important component of jelly is inflection and that of chocolate cake is diffusion of light.