Japan in ancient times appears to have been divided into two cultural spheres, east and west, with the border approximately at the central part of its main island (approximately the line connecting Atsumi and Noto Peninsulas). As early as the Jōmon Period the styles of the pre-historic pottery were different in these two spheres. Still now the eastern (Kantō) and western (Kansai) dialects are bordered by this line. The author has stated, in his article “Wooden Statues in Nata-bori in the Kantō District” in No. 186 of this Journal, that nata-bori (rough carving) statues peculiar to eastern regions are found only in the area east of this border line. Some scholars hold, however, that there exist some nata-bori statues in the Kinki District west of the said line, and that, because these are unfinished works, the nata-bori statues in Kantō should also be regarded as unfinished works. The specimens heretofore listed as similar to the eastern nata-bori are : Avalokitesvara in the Kongōrin-ji, and Avalokitesvara and Mahasri in the Ichiino-dera, Shiga Prefecture ; Bodhisattva attendant to Bhaisajya-guru in the Kaichō-ji, Nara Prefecture; and Eleven-head Avalokitesvara in the Onsen-ji and Bhaisajya-guru in the Hōon-ji, Hyogo Prefecture. These certainly are unfinished works retaining marks left by a round chisel, but they are different from the nata-bori statues of the east. The marks of the round chisel on the eastern nata-bori statues are mostly intended effects, while the above-mentioned six examples of the west are evidently incomplete works. If the ridges remaining between the chisel marks on the eastern nata-bori statues were levelled down, the statues would become very the in figures, while the same treatment on the statues in the Kinki District would create well-balanced figures. Furthermore, many of the eastern nata-bori works are decorated with jewel chains on the breasts and other ornaments painted in ink ; these ornaments are only simple ones and are added in brushwork instead of carving, but they can be regarded as one of evidences that these statues are finished works. The statues in the Kinki have no such ornaments. It is possible that the origin of the nata-bori was in unfinished carving, whose rough chisel marks casually attracted the interest of the less sophisticated people in the eastern regions. The present writer believes, however, as he discussed in the previous article, that the majority of the existing nata-bori statues were produced after the nata-bori style had become a vogue; that is to say, he believes that they represent a style and are not unfinished works.