The Stone Seated Vairocana Buddha from late Unified Silla is housed at Daeseungsa Temple, along with Stone Seated Buddha in Mulgeol-ri, Hongcheon (Treasure No. 541) and four sets of pedestal and mandorla. The Vairocana figure’s head is covered with small hair whorls with a tall usnisa in the shape of a top knot at the center. The face, held slightly downward, is plump, but the pointed chin gives it an overall well-defined appearance. The robe, worn over both shoulders, hangs down heavily. The rendering of drapery is quite crude and fails to convey the fluidity of the garment. Folds are present on the shoulders, arms and the knees, forming parallel lines that are somewhat rigid and stylized. The index of the right hand is wrapped around in the left hand, in an inverted position of the mudra usually assumed by a Vairocana Buddha. The pedestal on which the statue is seated is octagonal in shape and is adorned on its eight sides with lotus designs both on the upper and lower tiers. The bas-reliefs on the eight sides of the middle tier represent people presenting offerings to the Buddha or playing a musical instrument and incense burners. Compared to 8th-century Buddha figures, this statue lacks volume. The flat torso and cursorily-rendered drapery, which fails to translate the natural movement of garment folds, make this statue reminiscent of the style popularly used for Vairocana Buddha figures in the late 9th century.