We have been studying about people's visual impression and image features for texture images in order to clarify the human subjective interpretation mechanism for images. In corresponding image features of human impressions for the images, we found that the impressions for material were bottle-necked. We have studied a new analysis method which gives the impression for material from texture images. Especially, we mainly focused on the properties of visual targets which people can feel tactile sense. In this paper, we propose a new texture analysis method which is based on frequency
analysis with 3D texture which is designed for photorealistic rendering. We found that our new method can estimate not only the surface roughness but also the surface softness.