我國古代因翻譯佛經，而產生許多梵文的譯音詞，譬如「佛陀」、「瑜珈」「比丘」、「菩?」、「禪」等，都已經根深蒂固地留在我們的語言中，難以分辨其為外來語。本研究即是從「國語日報外來語詞典」中收集了112個梵文外來語，但因有些梵文經術語在不同的時代由不同的翻譯所翻譯，故事實上在此詞典中共列有203條漢語詞項。在這293條漢語詞項中，僅有20個詞不是譯音詞;就是說有273個詞(約佔93.2%)是譯音詞。在本文的第二節中介紹許多學者外來語的分類，並位據Haugen (1950)，Wu(1994)，及Chen(2000)的研究，將這293個梵文外來語分成三類: (1)譯音詞(phonetic loans)，如「阿羅漢」; (2)混合詞(hybrids): 包括半音譯半意譯式，如「普提樹」，意譯加上語意標誌(semantic marker)，如「須彌山」，及雙重翻譯式(double renditions)，如「和合僧」; (3)附加式的翻譯(renditions plus added information)，如「阿彌陀佛」、「彌勒佛」。在第三節中我們將這293個漢語外來詞和其梵文一對音比較，並討論這些外來音韻本土化(phonological nativizaiton)的種種相關問題，其中包括梵文長母音的翻譯，送氣之有無的爭議，梵文顎音、捲舌音、鼻音、半元音、擦音等的翻譯。第四節中則討論音節結構的漢化及音節長度的漢化等問題。第五節是簡要的結論。

　　　　　 In this study the data were collected from Guoyu Ribao;s Loanwords Dictionary (1985). There are 112 Sanskrit words, which have been rendered into 293 Chinese lexical items. We found that of the 293 items, only 20, that is , less than 7%, are not phonetic loans. In fact, out of the 20 loanwords, 18 are hybrids, namely, one part of the compound loanword is a phonetic loan, and the other part is a translated morpheme, or and added semantic marker. In Section 2, we introduce some scholars' classifications of loanwords, and then classify the 293 Sanskrit loanwords, according to Haugen’s (1950), Wu’s (1994) and Chen’s (2000) studies. The Snskrit loanwords are classified into three groups: (1) phonetic loans, for example, 「阿羅漢」; (2) hybrids; which include (a) half-transliteration and half-translation, for example, 「菩提樹」, (b) translation plus a semantic marker, for example, 「須彌山」and (c) double renditions, for example, 「和合僧」; (3) renditions plus added information, for example, 「阿彌陀佛」. In Section 3, several kinds of phonological nativization are presented to show how Chinese scholars transliterated the Sanskrit words. Phonological nativization refers to the use of the most similar native sounds to transliterate the borrowed sounds if the foreign sounds cannot be found in the borrowing languages. We discuss the phonological nativization of the vowels and the phonological nativizaiton of the consonants; the latter is divided into seven aspects; voicing, aspiration, palatal stops, retroflexes, nasals, semivowels and fricatives. Section 4 displays two other processes of the Sinicization of Sanskrit terms: syllable structure Siniciaization and syllable length Sinciazation. Finally, Section 5 gives a brief summary of the paper.