From the point of view while playing three pieces of Albeniz Iberia Book II, from general to specific, this thesis first explores Spanish folk music elements behind the rich content of the text in order to reveal the essence of Spanish music—the development and musical feature of flamenco, which is the foundation to interpret the work. Investigating the musical background and different phases of the composer as the following agenda makes the context of Iberia traceable to the players. Musical analysis includes the relevance and commonality among the three pieces and discusses how Albeniz utilized Spanish folk music elements and how he composed in details. Performance Practice talks about the author’s own observation on aspects of tempo, texture, phrasing, articulation, dynamics and sonority.