李商隱詩學杜甫，雖已為前人之共識，但究竟如何學杜？在傳承模擬之中，如何創新、建立個人獨特的詩風、自成晚唐唯美之重鎮？值得細加探究。 本文試從全面觀照，歸納重點，分為「美麗與哀愁－對比形構的魅惑」、「物象與感覺－移情賦物的緻密與深化」、「議論與神韻－虛實真幻間之妙舞」三方面，以詩篇為例，加以析論；並指出：對生命本質痛苦的體認，以及對這種痛苦絕不逃避的承擔，是李商隱最根源性的學杜。杜甫與李商隱在唐代詩人中最具有悲劇精神。 因為盛唐與晚唐時代的不同與個性的差異，李商隱詩與杜甫詩之不同，文中也特別著墨，以詩篇分析，比較呈現。希望對生於「大家」之後的作者，如何用心發展營構自己的風格，能更加細緻、深入的瞭解。

It is generally agreed that Li Shang-yin's poetry models after Tu Fu's. However, the following topics still want for thorough study: how does Li model after Tu? What is the innovation in the poetry of Li while following and imitating Tu? How does Li form his own unique poetic style and become a major writer in the trend of beauty-saturated literature in late T'ang period. This essay strives to present an overall perspective, and to deduce some crutial ideas. It is divided into three parts: "bearty and sorrow--enchantment formed by contrast," "imagery and sensibility--fineness and depth bestowing on objects by means of empathy," "discourse and spirituality fascinating dance of fantasy and reality. "Their poems will be employed as examples and be analyzed in details. The most fundamental thing that Li learns from Tu is his realization that suffering is the essece of life and that one should take the responsibility and never shun from the suffering. Among T'ang poets, Tu and Li are ones whose tragic sense is the strongest. This essay also emphasizes the difference between Li's and Tu's poetry, which is rooted in the diversity of styles in the high T'ang period and the late T'ang period, and rooted in their diverse personality. The difference will be presented by comparing and analyzing their poems. I hope that my study will enable us to understand more profoundly and more thoroughly how Li. who is fated to be born later than the great, master, deliberately develops and coinages his own style.