This thesis aims to re-examine the artistic value and academic significance of Beethoven's Op. 106 『Hammerklavier』. To this end, this thesis adopted as its theoretical basis a review of the distinct elements and musical expressions of Op. 106 『Hammerklavier』and an analysis of musical quotation techniques applied to 『La Hammerklavier』. The analysis yields the following results. First, the novel fugue styles, including third relations and Neapolitan harmony in Op. 106『Hammerklavier』, can be evaluated as distinctive techniques that transform the established musical conventions. Second, 『La Hammerklavier』seeks to pay homage to Beethoven and his work Op. 106『Hammerklavier』through various approaches, including the technique of ‘musical quotation’. In conclusion, the creation based on the technique of ‘musical quotation’ expands the scope and domain of contemporary music compositions in various aspects, and the distinctive elements of Op. 106『Hammerklavier』serve as a source of artistic inspiration for subsequent composers, demonstrating its artistic value and significance through the fusion with modernity beyond the classical era. Additionally, practical and fundamental pedagogical suggestions focusing on tempo, pedaling, and trills for effective performance will provide valuable guidance to learners studying Op. 106『Hammerklavier』.