This statue of seated Buddha is carved on a rock cliff behind the Stone Seated Buddha in Yongjangsagok Valley of Namsan Mountain, Gyeongju (Treasure No. 187). The topknot-like usnisa (protrusion on the top of Buddha’s head) rises high on the curly hair, and the Buddha wears a gentle smile on its quiet face. The robe, which is hanging down over the shoulders, has horizontal lined placid patterns. The right hand is put on the knee, and the fingertips are pointing to the ground; the left hand is placed on the belly. The Buddha is sitting on a pedestal with lotus design, and both feet are placed on the knees. The head and body haloes are expressed with two lines. There is an inscription of ten Chinese characters, but they are illegible. Nonetheless, it has generally been preserved in good condition. This rock-carved Buddha is presumed to have been made during the late 8th century.