Abstract: LI Zhi's "Tongxin Shuo" is a famous notion of literary theory. On the basis of idealistic characteristic and literary production, the theory background of "T ongxin Shuo" is to criticize Song-Ming Neo-Confucianism and to rectify the re turn to the ancients. The aesthetic meaning of LI Zhi's "Tongxin Shuo" rests w ith reality of content and naturalness of form about literary production accordi ng to "Tongxin" and "the best article".