By asserting that Jesus the Christ is essential being under the conditions of existence and he is the New Being overcoming the gap between essence and existence, Paul Tillich advocated the Christology as New Being. Then, what are significances of Paul Tillich` Christology as New Being? First, Tillich` Christology is the ontological Christology which look at New Being in Jesus Christ from the being`s point of view. By defining Jesus Christ as the concept of “essential being under the conditions of existence”, he established well the ontological unity between God and man, and demonstrated clearly that it is as the Christ that Jesus exists. So, Tillich` ontological Christology has the importance as the theological alternative, which overcomes the problems of orthodoxy theology` two static natures theory, liberal theology` humanistic Christology, and modern theology centering on Christ` Person and Work. Second, Tillich` Christology is the inclusive Christology, overcoming the conflict between absolutism and relativism. According to Tillich, Christ is existentially concrete and unique being(Jesus) and is essentially absolute being as the manifestation of the logos(Christ). That is, Jesus the Christ is the symbol of “absolute being”. In addition, God`s saving action appears universally in all histories but, at the same time, the standard of all salvations is Jesus the Christ as New Being. So, Tillich` inclusive Christology shows the way of ideal theology, which overcomes the opposition between exclusive theology and pluralistic theology, and harmonizes the uniqueness properly insisted in the exclusivism and the universality properly insisted in the pluralism. Third, Tillich` Christology is a subject-object uniting theology, integrating between objectivism and subjectivism. Tillich established a subject-object uniting theology better than anyone in his theological systems. According to Tillich, the Christ is the unity of the objective historical fact called as Jesus and the subjective believing reception called as the Christ. And the atonement is a subject-object uniting event done by human participation in God`s participation. In addition, Salvation is a subject-object uniting event in which the whole being subjectively participate in the New Being, which objectively appeared in Jesus the Christ. So, Tillich`a subject-object uniting theology can become a good guide for our theological vision to construct the true theology, in that it analyzes the basic contradiction between objective theology and subjective theology, and shows the road to overcome this contradiction. Finally, Tillich says that the existential first can be theoretically the later and the theoretical later can be existentially the first. Then, what is the existential first in Tillich`Christology? Above anything else, that is the experience of “the unity with God.” Adam represents the essential unity with God, and Jesus the Christ represents the realistic unity with God. In addition, faith means the unity with God. So, It is the existential estrangement and its force (evil) to destroy the unity with God which Tillich combats in his Christology. In conclusion, Tillich` Christology is the existential theological system that reinterprets the Bible in the existential faith, that is, the experience of the unity with God.