This article studies and analyses the Music Bureau sub - genre in which Li Ho excels and the "illusory and fantastical" subject of the ghost and fairy in his poetry. After a thorough textual study of his poems, a new interpretation will be furnished. Furthermore, by adopting some ideas from Western aesthetics and the spatial poetics, the author will ascertain how Li Ho depicts in a specific space the setting, elaborates the details, portrays with written language, and employs devices of "presenting virtual reality with illusions" and of "transforming reality into fantasy" so as to forge fresh, unique poetic imagery Also, by depicting the effect exerted by the beautiful beings, beauty is thus presented. All these strategies can open the door for the reader to realms of imagination. The reader not only can visualize the beautiful female ghost and fairy, but can perceive the aura that surrounds the female and the ambience permeating the poem, and also can realize the female - inner being. In addition, Li Ho always adopts the objective, descriptive approach of the Music Bureau sub - genre, and never displays any subjective feelings, nor has he treated the female in the poem as a viewing object and a projection of his own desire These all show that through his life. Li Ho concentrated on refining his poetic artistry and that his style is unique among the Tang poets.