Guo Shang-Xian (郭尚先), whose sobriquets are Yuan-Kai (元開), Lan-Shi (蘭石) and Bo-Yi-Fu (伯抑父), came from Putian county in Fujian (福建莆田) and was born in 1785. He was first in the provincial- level examination in 1807, and was a successful candidate in the more advanced examination held in the capital in 1809. He had been an editor in the bur. of national history, a chief editor in Bur. Wen-Ying (文穎閣), moreover, a jiao-li (校理) and jiao-xi (校習) in Wen-yuan-ge (文淵閣). Besides, he had taken charge of the examinations held in Gui-zhou (貴州), Yun-nan (雲南) and Shan-dong (山東). He went to Si-chuan (四川) to inspect the schools in 1828 and then served as a Zan-shan (贊善) in 1830. In 1831, he was transferred to the post Xian-ma (洗馬待讀), Shu-zi (庶子) and Guang-lu-qing (光祿卿). Unfortunately Guo Shang-Xia died aged 48 in 1833. His works includes Essays Jin-fon (進奉文), Handouts Jing-yian(經筵講義), Zeng-mo-an Antholopy(增默庵討、文集), Afterwords Fan g-jian-guan (芳堅館題跋), The Diaiy in Qian (使黔日記), The Diaiy in Shu (使蜀日記), Seals in Fang-jian-guan (芳堅館印存) and so on. The first achievement of Guo Shang-Xian (郭尚先) is in calligraphy. He not only excels in writing but has good ideals of calligraphy theory. The subjects treated of Chinese calligraphy in Afterwords Fang-jian-guan (芳堅館題跋) and other essays are various. Therefore, studying calligraphy opinions of Guo Shang-Xian (郭尚先) would be beneficial to give us clear about the prevailing conceptions of calligraphy in the middle period of Qing Dynasty. Furthermore, we also could know how important he is in the calligraphy history of Taiwan when he is considered a calligraphist in Taiwan.