An attempt has been made to study the development of Theravada Buddhism in Myanmar during the late 18th and early 19th centuries. The discussion is confined mostly to the effects of historical changes rather than disputes in canonical views. In the Early Konbaung Period, we assume that most of the people like Mon, Myanmar, Shan, Kayin, Chin and Kachin took refuge in Three Gems - the Lord, the Law and the Order. They founded many religious establishments where the Buddha images were kept. Many cetiya (pagoda) and vihara (monasteries) were founded and the Teachings of the Buddha were taught and practiced in these institutes. This study is made to find out how much men and monks understood Buddhism and how much they could devote themselves to end the miseries of life.