The purpose of this study was to analyze the relationship of psychological and physiological factors together with factors related to Kanji learning to reading and writing sbilities of kanji in low vision children. Subjects were 281 low vision children in grades 2 to 6. Reading and writing tests were composed of 100 Kanji characters. Answers were divided into three categories: correct, wrong and no answer. The results of analyzing contributory factors to reading and writing abilities of Kanji in low vision were as follows: 1. Significant differences in the 17 of profile items between good learners of Kanji and poor learners were found; 2. Forty-seven of profile items were analyzed by Factor Analysis, and 10 factors were extracted; 3. Fourteen factors(such 10 factors, grade, visual acuity, visual field and school where subjects belonged)were evaluated by Multiple Regression Analysis. Six factors contributed significantly to reading ability. Writing ability of Kanji was significantly contributed by 7 factors.