The Annals of Master Lu and the Huai Nanzi are two important representative works of Qin-Han times that incorporate the teachings of other schools on a Daoist basis. The relationship between the two works gives us an idea of the development of Daoist thought during Qin-Han times. This essay first analyses the main tenents of the Annals of Master Lu and examines how far its contents can be considered to be of Daoist nature. In addition to pointing out the important principles of the work such as “valuing following”, “changing acccording to the times”, “borrowing from other schools”, this essay further concludes that the work belongs to the Hang-Lao tradition of Daoist thought. At the same time the themes of “valuing life”, “interdependence of rest and motion”, “esteem of Music” and the borrowing and developing of the tradition throughout the book are exposed. These features lead to the thesis of the emergence of “Neo-Daoist thought” during that period. Furthermore, the cosmological thought in the Huai Nanzi is analyzed by means of relating the text to the Annals of Master Lu. The cosmologcal thought of the Huai Nanzi is not only inheriting the cosmological thought of the Pre-Qin Daoists, but also a breakthrough is cosmological thinking with wide implications for Han time philosophy. At last, the methods of the ruler as a theme in the Huai Nanzi are discussed by elaborating on the principles of “not acting” and “combining nature with law” throughout the work. The Annals of master Lu and the Huai Nanzi are not only two great collective works of the Qin-Han times, they represent at the same time the view of the scholars during the time. By favoring “not acting” (wuwei) and the equal treatment of the hundred schools, they stand against political autocracy and cultural hegemony. In this way they point a direction for their times, which is still worth pondering for its wisdom.