Tsou Lu was a senior member of the Kuomintang. He was a student of Chu Chih-hsin. Owing to the fact that he and Chen Chiung-ming were classmates, they had a good partnership in revolutionary movements namely the Anti-Yuan, The movements of constitution protection, and the Kwangtung army back into Kwangtung. Under these circumstances, Tsou Lu got appreciation from Dr. Sun Yat-sen, and was designated as Salt commissioner in Kwangtung-Kwangsi in December of 1920. The main concern of this paper is to study the achievement of the salt affair reform employed by Tsou Lu, such as the establishment of the association of salt affairs, preventing official staff from corruption, and raising administrative efficiency. The most important thing is that Tsou Lu offered economic recourses from taxes on salt to support Dr. Sun Yat-sen. Because of this he had to break off his relationship with Chen-Chiung-ming and he almost got killed. Consequently, Tsou Lu gained higher regard from Dr. Sun Yat-sen and was designated later as the president of the Kwangtung University and the editor of the final draft of Sam-min chu-i. After the First National Congress of the Kuomintang in 1924, Tsou Lu was designated by Dr. Sun Yat-sen as a member of the Central Executive Committee’s standing committee and as director of the youth department of the Kuomintang. Finally he became a very important figure in the Kuomintang and that importance was built upon his working experience as Salt commissioner in Kwangtung-Kwangsi.