There have been discussions by scholars about the four debates between Mencius (371-289 B.C.?) and Kao Tzu (c. 420-c. 350 B.C.) in the Book of Mencius, which are the topics to be re-examined in this essay. The author thinks that in the debates of “Human nature is like the willow tree” and “Human nature is like whirling water,” the two thinkers express their views on human nature through their different interpretations of the same analogies. Kao Tzu thinks that human nature is indifferent to good and evil, and to turn human nature into humanity and righteousness requires transformation of human nature; Mencisu thinks that human nature is good and one should not violate human nature in order to attain humanity and righteousness. In the debate of “What is inborn is called nature,” Mencius admits that desiring food and sex is inborn in all living beings, but since humans are different from animals, desiring food and sex should not be regarded as human nature. Kao Tazu, however, advocates that desiring food and sex should be regarded as human nature since it is inborn and is the most fundamental not only in animals but also in human beings. As for the debate on whether righteousness is “external” in the sense that although the sense of respect grows out of the min-and-heart, the content and the degree of respect are always determined by external objects. Mencius regards righteousness as “internal,” which means that it grows out of the is determined by one’s mind-and-heart. It should be noted that mencius’ notion of “internal” actually embodies a meaning that transcends “internal” and “external.” In addition to the four debates, this essay also explains Kao Tzu’s idea of “unperturbed mind” in terms of the mind being unperturbed by means of the intellect, the will and emotion. This essay also gives a general description of Kao Tzu’s system of thought.