Here are a number of excellent sites on that topic:
http://www.google.com/search?hl=en&ie=ISO-8859-1&q=elements+of+art&btnG=Google+Search&aq=f&oq=
What are the elements of art
2 answers
Plus, you may have heard the expression "art is in the eye of the beholder." For example, a friend of mine adores modern art, some of which just seems to be "scribbling" to me!
Sra
Sra