It has been said that the basis of modem aesthetics should be sought in Kant's critical philosophy. Though, in works of thinkers prior to him such as Baumgarten, Hutchson or Shaftesbury, traces of aesthetic reflections may be found. In this field as other fields of Kant's thinking we observe some sort of evolution; but, taking into account Kant's third Critique, it is of paramount importance to introduce and explain his main questions, his approach to the transcendental issues or necessary and universal principles of aesthetic statements. In the field of Kant's aesthetics, forms of statements- i.e. aesthetic statements- are considered under four categories-quality, quantity, relation, and modality-; and thus, Kant's innovation does not seem to be of much importance; Kant's approach to discuss and investigate the "transcendent", find its principles as related to the cognitive faculties, and justify its conditions and attendants is preceded by reflections of some thinkers such as Longenius; results of Kant's reflection and distinctions made by him in this field are completely innovative, and of course disputable. In this article, while making a brief review of the issue and introducing considerations of some commentator's of Kant's works, the author tries to have a look at results of his analysis.