The purpose of this study is to examine Ibn Miskawayh's concept of soul in general terms; more specifically, to analyze the sensory and intellectual perception problems. He deals with the soul in two main lines: the soul as the basis of moral principles and as the subject of sensory and intellectual perception. These two fields can not be separated by sharp lines, however, in this study, the soul concept is studied on the basis of sensory and intellectual problems. Ibn Miskawayh follows Peripatetic philosophers and uses the word ‘soul’ for both the sublunary and the celestial sphere, in the same sense. Ibn Miskawayh's theory of soul is based on the synthesis of Plato and Aristotelian views. He defines the soul that it must be the first actuality of a naturally organised body. He criticizes the materialist view of the soul that it is the heat. It is the basis of life and vitality. The soul determines the hierarchical chain of existence, not the matter. The soul has different powers; vegatative, sensitive and intellectual. But this does not contrast with the unity and integrity of the soul. Man shares some faculty with plants and animals, but he is separated from other creatures by having intelligence. The sensation, imagination and fantasy are the stages of the material perception level, in man. The mind perceives the universal forms. The mind has two tendencies; towards sensory and intelligible world. The mind can only perceives the supreme intelligible forms by turning to its own self. The human soul which is able to obtain intelligible forms is the eternal esence that its source is divine and it seperates from the body.