Yen Fu tried hard to unite the highest priciples and ideals of Chinese and Western learning, and embodied this goal in his idea “Tao is one.” Highly influenced by the knowledge system constructed by Western science and inspired by the philosophical character and “oneness” of Western scholarship, he took reason and logic as the founation of entire Western scholarship and maintained that reason is the common caliber of both East and West. Having great respect toward both Western and classical Chinese learning, Yen Fu tried to integrate the ideas of Tao, Taiji, logos, rationality and natural law into one. The basic conflict lies in that the universal principles and laws held by reason originated in ideas that transcend time and space, while the idea of Tao is inseparable from time and space. However, Yen Fu not only accepted the idea of Enlightenment universality but also theory of evolution, British emiricism, and inductive logic. The positivism be adopted leans toward more to empiricism than to rationalism. These theories introduced the elements of time and space into transcendental ideas and universal law. The Enlightenment rationality was then integrated into the Chinese theory of Tao: “One that changes and encompasses everthing.” Rationalism and Empiricism, universal law and situational thinking, Chinese idea of Tao and Western idea of rationality, science, philosophy, Confucianism, and Taoism coexisted in his mind. The result is a complex and resplendent picture with rich, profound, and sometimes-conflicting connotations. In general, Yen Fu emphasized more on universal law and rationality in his early years and talked more about traditional Chinese idea of Tao in later years. This transition certainly requires our attention.