Bao-sheng-da-di’s original name is Wu-tao(979~1036), born in Bai-jiao, Fu-jian (福建白礁) in the Northern Song Dynasty. He was excellent in medical skills; after he died, he had been worshipped and commemorated by townsmen. Going through almost a thousand year, now Bao-sheng-da-di has become the important folk belief in Taiwan, Fuijian, and Southeast Asia. By analyzing the historical documents, this essay systematically explores how the faith of Bao-sheng-da-di transforms toward Taoism. The transformation of the faith of Bao-sheng-da-di toward Taoism can be seen in the following aspects: 1. Medical skills of Taoism. Wu-tao was a civilian doctor, but after he died, he was gradually molded into a Taoist priest with excellent magic arts and medical skills, good at the methods of Zhen-zhong (枕中), Zhou-hou (肘後), and San-wu-fei-bu (三五飛步). 2. Other Taoists’ legends become part of Wu-tao’s legends. In the process of Wu-tao being deified into Bao-sheng-da-di, Wu-tao absorbed the legends of several Taoists, such as Sun-si-miao (孫思邈), Wu-meng (吳猛), Xu-xun (許遜), and Er-xu-zhen-ren (二徐真人), and became both a Taoist priest with miraculous medical skills and a celestial able to eliminate monsters and evil spirits. 3. Celestial system. Wu-tao entered the celestial system of Taoism through being given the title by the emperor and non-governmental circles, the legends of birth, learning magic and recruiting apprentices and subordinates, and documents and ceremonies of Taoism. Wu-tao not only has the titles of Zhen-ren(真人), Zhen-jun(真君), and Da-di(大帝), but also establishes the inheritance system with the gods of Taoism. The transformation of the faith of Bao-sheng-da-di toward Taoism has the pulling force from Taoism and the thrust from folk believers. It also reflects the interactive relation between Taoism and folk beliefs. Folk beliefs absorb nutrients from Taoism; Taoism absorbs the gods of folk beliefs. This will help the mutual long-term development.