《說文》、《釋名》是漢代文獻中於揚雄《方言》之外可用以考察漢代方言的重要材料。本文首先考察《說文》、《釋名》中方言材料的性質，說明《說文》中的方言材料前有所承，其中同源與不同源的方言詞兼具；《釋名》中的方言材料則可能為作者劉熙觀察、蒐集之所得，由於著作旨趣的特殊性，其中的方言材料大都分為音義相應的方言同源詞。其次，本文整理《說文》、《釋文》中所記載的方言材料，找出可能的同源詞，分聲母、韻母兩方面分析方言同源詞之間的音韻對應，並以上古音、漢代韻部分合與少數現代方言的現象，解釋《說文》、《釋文》中方言材料音韻對應的由來與演變。在聲母方面，我們發現，方言中聲母交替的現象和由諧聲字所得的結論有許多相合之處，由此可以推論，諧聲字中一些聲母跨類諧聲的現象，很可能是由於方言差異所造成的，古代方言研究的重要性亦由此可見。在韻母方面，根據先秦以至兩漢韻部歷史演變的知識，以及所掌握的韻部與韻之間的關係，本文也提出了一些可能的方言演變規律。至於《說文》、《釋名》中所提及的方言地理區，有少數方言現象竟和現代方不謀而言，更可見古代方言材料之彌足珍貴。

　　　　　Shuowen, a dictionary of the Chinese script, and Shiming, a book which explains the origins of the names of the universe, both have recorded important Han dialect materials. This paper attempts to look into these dialect materials to find out some possible cognates among them, and to describe the dialect phenomena of the Han period according to these possible cognates. We have found that the initial alternations between cognates are highly coincident with the scheme of Archaic Chinese drawn by the evidence of the sheng(諧聲) characters. Therefore, it is concluded that some abnormal alternations between xie sheng characters may be caused by dialectal variations. As to the rhyme system, this paper has proposed some possible rules for phonological changes of dialects on the basis of knowledge on the development of the rhyme groups from re-Qin period to the Han dynasty. Besides, some phonological characteristics in certain dialect areas mentioned in Shuowen and Shiming are also coincident with those in modern Chinese dialects.