To make a study and analysis on the subject matter of western films,an analytical and inductive method was used,by which the subject matter may fall into two categories: the realistic subject matter and the western wonder subject matter,and the two categories are caused by the directors and the time background.Then the opinions on this problem were put forward,which concludes the realistic subject matter based on the real cases of starting undertaking,and the western wonder subject matter for a commercial aim is supposed to be greatly promoted.