The augments between Poet and Tsu in Sung dynasty reveals great significance in Tsu's history, and it can be regarded as the natural outcome of the development of Tsu's style. I-Fu Shen was litterateur between Sung and Yuang dynasty, during which the theory and development of Sung Tsu was plentifully accumulated in comparison with the era of Ching-Chao Li. Similar to Li, Shen's representative works named Yueh-Fu-Chih-Mi intentionally stressed the differences and laid the boundary between Poet and Tsu, and formulated unique theoretical framework. However, it gradually approached the Poet theory imperceptibly, and blended Poet's estheticism harmoniously. In other words, on one hand, it followed strictly the differences between Poet and Tsu, on the other hand, it fused the differences by breaking the boundary between them. This study intends to uncover the polished Tsu's theory from Shen's Yueh-Fu-Chih-Mi and its tendency toward Poet from the perspective of “Poet theory affects Tsu theory”. From the viewpoints of identical school and different feature, the complex cultural implication of Sung Tsu in the prosperous age can then be investigated. Through the processes of contradiction and unification, Tsu's characteristics finally become part of Poet theory, and it can be concluded that Tsu's artistic development was completely formulated by the support of Poet.