Material perception likely plays a significant role in the understanding of Shitsukan in the real world. Significant advancements have been made in recent years on the understanding of neural mechanisms related to material perception especially in the domain of vision. Many studies provide converging evidence that the ventral visual pathway, one of the cortical visual pathways, processes information related to material perception. Information on the natural texture that is tightly related to the categorization of materials is hierarchically processed in the middle visual areas along the ventral visual pathway, and multimodal impression of materials is formed in the higher ventral visual areas as a result of association between visual and tactile experiences of objects. Information on the surface reflection properties of objects which is another important aspect of material perception, is also represented in the ventral higher visual area. Neurons selectively responsive to object images of specific reflection properties are recorded in the macaque monkey, and it is found that these neurons precisely represent perceptual gloss parameters defined by human psychophysics experiments on gloss perception.