As the classics study is excluded from child literature, the research is to probe the connotation of Lau-tzu and Zhuang-tzu’s philosophy of death in children’s picture books published in Taiwan since 1988.The four findings of the study are as follows. The first finding shows that Lao-tzu and Zhuang-tzu’s adapting attitude to death ,which is “the nature of life” because death comes along with birth as if the cycle of day-night or the 4 seasons recurs.The second finding is that Lao-tzu and Zhuang-tzu’s optimism to death, which is “not dreadful”because death is like sleeping and even seems to be world without mundane troubles,The third finding indicates that Lao-tzu and Zhuang-tzu’s concept to death, which is “the demonstration of change ”because the change of the body is a cycle and the individuals should accept the changes without worries.The fourth finding shows that Lao-tzu and Zhuang-tzu’s value of life to benefit the world,thats is,“fire comes down from burning woods”.As the individuals live by Tao,the spirits will live forever although the body is gone. Lastly, the researcher would like to be the “match maker” of ancient classics and modern picture books by studying various presentations of this death issue.