Although most of the studies support the conclusion that a perceptual conflict may be resolved in the visual dominance, a few suggest its prematurity and methodological problems. In the present study, the conflict was made by the instruction and the trick in order to keep the S's naivety, and the degree of conflict was varied. The visual comparison (vision), the haptic comparison (touch), the visual-haptic comparison (drawing by a pencil), and the haptic-visual comparison (production by the plasticine) were used as the comparison procedures. The result was that the perceptual conflict was resolved in a compromise between vision and touch. However, as the degree of conflict became greater, the judgements in the conflict tended to depend upon the comparison procedures. And in such a conflict that the visual size was smaller than the tactual, the vision dominance tended to occur, and vice versa.