Auden (1907-1973)`s The Sea and the Mirror raises questions about the value of art in the context of Auden`s Christian beliefs and Kierkegaard`s Christian existentialist philosophy. It considers whether art has a moral responsibility or it is a play. In this article I trace Auden`s view of art within the context of The Sea and the Mirror and weigh the critics` comments regarding this topic. Auden used various metaphor to represent art including circus, mirror, magic and shadow. In the preface the stage manager uses the metaphor of a circus to show what art is. Through the metaphor of a circus he points out how the world of art is different from reality. In Part I, Prospero discards his magic by throwing out his magic books and breaking his magic wand. His actions show his resolution to give up art and to choose instead the religious existence. In Part II, supporting cast stands outside of the magic circle, however its members still pursue romantic love, wine and dreams. In Part III, Caliban regards the art as a mirror which reflects life. He articulates the difficulties within which that artist is situated to show reality through the medium of art. Later Auden rebukes the view which regards art as a serious work. He believes that writing poetry is something frivolous, for enjoyment only. This view of art is represented in the Sea and the Mirror.