Li Shang Yin (812-858), a very famous poet in late Tang Dynasty, composed around 100 reciting objects verse. 32 of reciting flowers verse are the major of this category. Reciting flowers verse is, by definition, the target of recitation should be real flowers, main description of the verse should be these flowers, lyricism or declaration the will, if any, may hide in the description. Among the reciting flowers verse, ten of them (five each) are reciting the peony and hibiscus, six of them (three each) are flowering apricot and chrysanthemum, eight of them (two each) are peach and plum together with lotus and deciduous magnolias. All flowers selected have their special meaning. The fact is that only one of the 32 dispersed cheer, others are sorrowful and grievous. It reflected Li Shang Yin’s bad luck of his whole life. Li scattered his feelings by means of reciting flowers in three ways, i.e. appearance of flowers reflected his sensation, sympathy with flowers implied sympathy for himself, and ridiculing on person or thing by sign of flowers. All styles of Li Shang Yin’s poems, gentle hearted, elusive vision and a deep feeling in depth of his heart, can be found in his reciting flowers verse.