We have focused only on the letter media for writing education and also on the relationship between thinking and expression using letters for studies on writing education. For study and education of writing, we have not considered the students who are familar with picture media up to now. But it becomes the time that we should consider the picture generation-students for improving writing ability. In this study, a teaching method of rewriting(including polishing of writing) was suggested for improving writing ability of elementary school students who are well acquainted with picture media. Rewriting method based on relating sentences with pictures was proposed. Teaching student to find correct expressions through rewriting and making student happy by the rewriting process are a kind of emotional education. Relating sentences with pictures may be a mediation between thinking and expression. In order to know the current status of rewriting education, textbook of second grade elementary school was analysed and diaries of 20 students of second grade elementary school were analysed. Examples of rewriting were presented based on the writings of second grade students of elementary school. Practical rewriting teaching methods using picture media were suggested on the basis of making idea structure, selecting a point of view, and relating sentences with pictures.