This paper aims to investigate the significance of "overtone" in His-Shan's Epithets on Qin Music written by Hsu Hong. The concept "overtone" relates to Taoist philosophy: from the viewpoint of His-Shan's Epithets on Qin Music, Hsu Hong's experience concerning the "overtones" of guqin music is intimately linked to the human spirit(氣) and will(意). A reading of ancient literature shows that the artistic conception of the "overtones" of guqin musical aesthetics is actually derived from the artistic spirit of Taoist philosophy, as exemplified in Lao Tzu's statement: "existence and non-existence give birth the one to(the idea of)the other", and also in Zhuang tzu's essay on the "fasting of the mind", where he compared the hearing of the ears, the hearing of the mind and the hearing of the spirit. Zhuang tzu indicated that "let the hearing(of the ears)rest with the ears; let the mind rest in the verification(of the rightness of what is in the will), but the spirit is free from all pre-occupation and so waits for(the appearance of)things. " The implementation of the Taoist ideas on guqin music is first to make the human's ears and mind to be balance and harmony, and then to allow the mind and spirit to achieve balance and harmony. Afterwards, people can play guqin music as long as they free themselves from the material world, and then they can experience the "overtones" of guqin music. Furthermore, the spirit of people could be wholly in unison with the harmony of the natural world; this forms the unique aesthetic value of guqin music. Finally, this paper takes a few phrases of guqin music: "Xiaoxiang Shuiyun" played by Wu Zhaoji as an example, in order to illustrate the deep meaning of "overtones" as they reflect the philosophy of Taoism.