唐音宋調之別，自南宋以來便爭論不休，然自清代中葉，調停、調和之說應時而興，其中犖犖大者，應屬袁枚的《隨園詩話》。錢鍾書《談藝錄》云：「隨園論詩，深非分朝代、劃時期之說，重言申明」，足見反對「詩分唐宋」是袁枚詩論的一個重要主張。從清代詩學的發展觀之，袁枚對唐宋詩之爭的看法展現了清中葉唐宋融通思想的繁興之態。從袁枚自身的詩論主張來看，其調和唐宋之說更是其性靈說的一個具體呈現，其重要性可見一斑。然而，袁枚究竟如何掙脫唐宋門戶之見，進而能夠「存是去非」？此中是否也蘊含袁枚自身未現的「門戶之見」？此正是本文所欲探討的問題。為能更清晰地瞭解袁枚對於唐宋詩之爭的看法，本文是以袁枚的《隨園詩話》為主要探討文本，擴及其詩文集、尺牘等相關作品，藉以勾稽袁枚如何重新檢視，甚至試圖調和唐宋詩之爭的詩學主張，呈現袁枚如何在詩學論爭中取得融通的策略，進而能夠引領風潮，成為清代中期唐宋思潮融通的一個高峰。

The demarcation of poetry within the Tang and Sung Dynasty begins in Southern Sung Dynasty, and the reconciliation has arisen in middle period of Qing dynasty. ＂Suei Yuan Shih Hua＂ (隨園詩話) written by Yuan Mei is one of representatives in that time. ＂Cian Jhong Shu＂ (錢鍾書) once mentions that ＂Suei Yuan Shih Hua＂ is against the demarcation of poetry within the Tang and Sung Dynasty. Indeed, it is vital to find out how Yuan Mei tries to reconcile the debate of poetry, and also to research the reason behind the manner. In order to have a better understanding of Yuan Mei's ideas, I not only research ＂Suei Yuan Shih Hua＂, but also include his literary works like poetry, prose and letter, and hope to have a whole vision of his ideas about the reconciliation of the demarcation of poetry within the Tang and Sung Dynasty.