We introduce PhysGaussian a new method that seamlessly integrates physically grounded Newtonian dynamics within 3D Gaussians to achieve high-quality novel motion synthesis. Employing a customized Material Point Method (MPM) our approach enriches 3D Gaussian kernels with physically meaningful kinematic deformation and mechanical stress attributes all evolved in line with continuum mechanics principles. A defining characteristic of our method is the seamless integration between physical simulation and visual rendering: both components utilize the same 3D Gaussian kernels as their discrete representations. This negates the necessity for triangle/tetrahedron meshing marching cubes cage meshes or any other geometry embedding highlighting the principle of" what you see is what you simulate (WS^ 2)". Our method demonstrates exceptional versatility across a wide variety of materials--including elastic entities plastic metals non-Newtonian fluids and granular materials--showcasing its strong capabilities in creating diverse visual content with novel viewpoints and movements.