|Cel touch animation has the advantage of efficient production that uses three-dimensional computer animation when compared with cel animation as labor-intensive work. Three dimensional computer animation has the ability to generate photorealistic images. However, making non-photorealistic images, such as a two-dimensional cel animation is difficult. Some three-dimensional computer animation uses a software called toon shading to represent image texture that is similar to cel animation. However, color textures aren"t able to fully express the cel animation image. Commercial animation production work uses cel shading software, after performing hand-corrected work. The purpose of this paper is to validate the current problems about toon shading. Without modification by human hands, to get the color texture of cel animation images, it is necessary to develop new software techniques for coloring. To clarify the current problems of toon shading, verification of the differences in image texture animation and cel animation by toon shading must be presented. I believe that this is meaningful. In this paper we performed an experiment with multiple light sources in toon shading. We examined the relationship between the characters and multiple light sources using cel animation. It was about representing the shape and simple shadows and about unnecessary shadows. In addition, when using a number of light sources, it is necessary to stop making an unnatural shape of the shadow. When using a number of light sources, it should not be erased until the required shade is achieved. In the present experiment, we succeeded in finding a way to set a reasonable light source for toon shading.