In this article, the ideas of Matter and Spirit in early Taoism are examined from two aspects. First, this study explores the ideas of body and soul in western philosophical anthropology, and secondly tries to understand the context of Matter and Spirit in pre-Taoism (the period before the Chin and Han dynasties). The section on early Taoism mainly discusses four Taoist books: Tai-Ping-ging, Taotz-siang-er-ju, Bei-dou-ging, and Nan-dou-ging. In other words, the ideas of body and soul in philosophical anthropology, the poijnt view on Matter and Spirit in early Taoism will be discussed. The results of this research indicate that the points of view on Matter and Spirit in Chinese and western cultures come to a consensus to some extent-they are not totally different. However, it is important to note that the ideas of Matter and Spirit in early Taoism and in ancient China are not completely the same.