In this paper , the author puts forward the new idea , new theory of Artificial Intelligence (AI), such as the concept of ideal machine. The ideal machine is the intelligence system theory model with the maximum compatibility and the top ideal aim for mankind using tools , and the sClentific abstract of function for man , ammal and all man-made machine system. The article sums up AI as the high level informatlOn processor of ideal machine. In consideratlOn of the complexity and hardship of studying AI system , the author ralses the intelligence studying tactlcs , that is High Jamp Principle and Wave Principle. The key is the proper study goal , not too high , not too large , otherwlse the study may end in failure.