During the 1990s the release of feature length anime Akira, Ghost in the Shell and Sailor Moon introduced mainstream audiences in the United States to Japanese manga – comics or graphic novels created in Japan. After these big movies were introduced Anime – Japanese term for animation, it becomes a transnational flow of cultural goods that exerted worldwide influences (Perper & Cornog, 2011). At present, the number of anime released from each season from Japan is expands every year and within this amount of animation produced each season, almost half of them were adaptation of manga (Crunchyroll, 2019). As Hutcheon stated that adaptation is not a mere imitation or replications of one medium to another as this has to be considered how the adaptation expressed through its source while it is inevitably conducive to some difference in content (Hutcheon, 2013). The pattern of success and failure of adaptions shows that successful manga does not necessarily translate to a successful anime. There are a number of reasons for these differences (finances, production, story etc.), but this exegesis will concentrate on questions of adaptation. Due to the variety of methods of adaptation, not all adaptations of manga into animation are successful, but why? In my research I will compare different animation companies on how they create animation from manga through their directorial approaches and techniques (E.g. Toei Animation, Kyoto Animation, Madhouse, J.C. Staff, David Production, etc.). In order to generalize the methods in the directorial decision made by directors in the adaptation and show how manga and animated art as a metaphor into animation.