Buddhist Temple at (UNESCO World Heritage Site) at Polonnaruwa, Sri Lanka is the most perfect specimen of Buddha statue hewn out of solid stone. Crafted during the reign of King Parakrabahu (1153-1186 A.C), Gal Vihara statues are still incomplete preservation with their irresistible charm and sublimity. It is undeniable that the sculptors of Gal Vihara were of greater skill and expertise in the art of stone sculpture in Sri Lanka. The images at Gal Vihara have brought an about a higher level of awakening in the observers with respect to Buddhist art in Sri Lanka. Gal Vihara at Polonnaruwa in Sri Lanka known as “The Northern Temple” at the beginning of its history, is a cave complex, about 27 meters in length and 10 meters in height at the center and sloping towards the ends, with sculptures carved on the solid rock in four shrines. Gal Vihara, like numerous other Buddhist shrines of Sri Lanka, is a shrine of Theravada Buddhism. Then again Gal Vihara testifies to the influence of Mahayana Buddhism during the 12th century.