Materialistic aesthetics holds that beauty is the attribute of matter and the objective existence of primacy; aesthetic sense and aesthetic consciousness are the reflection of beauty and on the secondary position; the relationship between beauty and aesthetic sense is the relationship between being reflected and reflection. This paper attempts to explore the Japanese Haiku Saint Matsuo Basho’s highest artistic realm of Haiku—the connotation of Simple Materialistic Aesthetics, by reviewing the experience, representative works and aesthetic thinking in his later life.