神仙思想可說是道教的中心教義，因為其他的教義及修鍊方式都是圍繞著這個核心而展開的，再者，道教中的修道者，亦把成仙當作是修鍊的最高目標，一切的努力都是希震能羽化成仙。本文選擇《太平經》的神仙思想為研究的主題，有兩個主要的原日，一者是認知到神仙思想教的核心思想，欲探究道教，有必要牨從「不死的探求」切入。再者乃是因為筆者希望探究《太平經》，來一窺道教神仙思想的源頭，麗即道教前期的神仙思想，以瞭解其在吸收先秦神仙思想之後，如何將之理論化，以及提出怎樣的具體修鍊成仙的方式。本文的進行方式，是先討論《太平經》神仙思想中的理論基礎，然後，再來研討在經文中所提到的修鍊成仙之術。希望藉此發現道教神仙思想承先後的痕跡與脈絡。

The thought of immortal supernatural beings is the main idea in Taoism. Because the other teachings are all connected to this main idea. Besides, the final purpose of the cultivation of Taoists or Taoist priests is to be an immortal supernatural being. Choosing the Thought of Immortal Supernatural Beings in “Tai Pin Chin” as the topic of the essay, it’s because: first, as knowing the thought of immortal supernatural beings is the main idea of Taoism, therefore it’s important to discuss the topic. Second, as “Tai Pin Chin” is considered as the early Taoist sutra, researching it would be helped to clarify the origination and development of this thought in the early Taoism. Therefore, in this paper, would first discuss the theories of the thought of immortal supernatural beings in “Tai Pin Chin”, then would try to find out the ways of cultivation in “Tai Pin Chin”. We hope to find out the development of the immortal through the discussing of this paper.