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Gadamer (1900 ~ 2002) called a work of art “A play that bridges the gap between the work and the audience.” It is a leading role of the reader to complete the steps of “work (text) - the reader - a work of art.” In other words, it is to continue to complete the “transition of the horizons” after recognizing “the aesthetic difference”, i.e., the distance between the esthetic consciousness of creators and the horizon of expectation of readers. “New meaning” is heedlessly used to have the meanings such as “new format” and “novel idea”, and has been embodying the value of a work of art that expressed the target work (text). However, the present situation is that the objective and visible illustration of such concept and the scope is ambiguous. Therefore, this paper sought to resurface the category that “aesthetic differences” and “new meaning” were sharing in common as well as to attempt an objective approach to the category of “new meaning”. As a result, the “new meaning” viewed from the perspective of the reader recognized the distance between the “expectation horizon” of the readers and the “work” of the creator, and was sharing the range until the point that reached the “conversion of horizons” by adjusting the distance.