凌濛初在編選「二拍」時，不僅擷採大量的元明筆記小說、戲曲等素材，而且對唐宋筆記小說的素材亦多方擇取，將之加工和改編。《太平廣記》是凌濛初編纂「二拍」所依據的重要藍本之一，「二拍」中許多作品直接取材於《太平廣記》。筆者經過詳細地勘對，發現在《太平廣記》中約有二十六則故事被凌濛初直接改編成《二拍》作品的一些入話和正話，其中入話約計十二則，正話十四則。涉及到「二拍」中的十七篇作品，其中《拍案驚奇》十六篇，《二刻拍案驚奇》一篇。至於與「二拍」有相似或近似的故事尚有許多，可見「二拍」受《太平廣記》影響之深。

Ling Mengchu selected many notes, fictions and dramas to be used as matters, which were processed and recomposed to compile his works "Erpai". "Taiping Guangji" is one of original versions Ling Mengchu adopted in the course of his compiling "Erpai". The text will tell us that twenty-six stories of were directly recomposed into twelve small stories and fourteen long stories of seventeen productions in which there are sixteen of Surprised to Striking the Table and one of Surprised to Striking the Table again by the penman's collating and proofreading two books in detail. In addition, there are lots of stories resembled or approximate to "Erpai" in "Taiping Guangji", so we can say "Erpai" was deeply influenced by the book "Taiping Guangji".