The purpose of this paper attempts to thoroughly analyze Tomas Luis de Victoria's Missa Simile est Regnum Caelorum to grasp the compositional techniques and unigue features used in this work. The studies of the historical background and other works relating to this mass are included. Furthermore, the unique feature of tonal implication shown in Victoria's Missa Simile est Regnum Caelorum is the evidence of transition from modality. This evidence isconfirmed by Victoria's late works which one of them is chosen to illustrate.