本文從《說文解字》中摘錄有關方言的資料 247條，再從中選取不見於揚雄《方言》的 96條，作為本文研究的範圍。 本文針對此 96條方言資料，進行兩項考察：其一、分析探討此類方言資料的方言區域分布概況。其二、分析探討許慎撰寫《說文解字》，徵引這些方言資料的用意。 本文的第二節，將此 96條資料，依照《說文解字》出現的先後排序，逐條探析其屬性。本文第三節分為兩部分：其一、將此 96條資料所呈現的方言區域，與《後漢書．郡國志》所載十三州的地域資料相比對。其二、探析此 96條資料的屬性。 經由上述探析，發現此 96條資料，屬於楚地（荆州）的 17條，秦地（司隷、豫州）的 15條，齊地（青州）的 12條，多在人文鼎盛的地區。此外，經由整合此 96條資料的屬性，得知許慎徵引這些方言資料的用意有九點： 1、紀錄方言的語音。2、呈現方言造字的現象。3、保存事物在方言中的異名資料。4、保存各地方言造字的形體，並說明其形構。5、解釋各地方言造字的本義。6、注釋各地方言造字的音讀。7、藉由方言造字，說明語音轉變而另造新字的轉注類型。 8、說明同義詞。 9、藉由方言資料以說明文字的形、音、義，另有又說。

In this article, the author selects 247 dialect materials from Shuo-Wen and picks up 96 items within them to be the researchful range. To these items, this article discusses two points: the original areas of them, and why Hsu-Shen quoted them. First, according to the appearing order of Shuo-Wen, it lists these dialect materials. Then, it compares the original areas of dialect with the historical areas that recorded by Hou-Han-Shu, and discusses the attributes of these dialect. After foregoing steps, the author finds that these dialect materials usually came from affluent areas, and there were nine resons why Hsu-Shen quoted them: 1. To record the sounds of dialects. 2. To show how dialect created words. 3. To keep the different name of things of dialects. 4. To keep the shapes of different dialects, and explain their conformations. 5. To explain the denotations of words that were created by dialects. 6. To annotate the sounds of dialects. 7. To explain a kind of “Zhuan-Zhu” that created new words because of the change of speech sounds. 8. To explain the synonymy term. 9. According to these dialect materials, to explain that there were different views to word’s shape, sound, and meaning.