"Shihchi Ping Ling-A Collection of Critical Essays of Shihchi", edited and proofread by Ling Tzu-lung, is very abundant in data collection. He collected many well-known critics' essays on "Shihchi" (Records of the Historian), the essence of wisdom, in this book to help readers and researchers to understand the main points in "Shihchi" criticism. With the help of this book, the readers can get a best understanding of "Shihchi", and absorb the forerunners' essence and wisdom. Judging from Mr. Ling's comments on historical events, I cannot help but admire his unique insight of historical development. No one will dispute the fact that he was a first-rate historian. In addition, his interpretation of the historical events is very inspiring and thought-provoking for the readers and researchers of later generations. His achievements laid foundations for the future researchers of history. Thus, "Shihchi Ping Ling-A Collection of Critical Essays of Shihchi" is not only a very useful reference book, but also plays a prominent role in the researching history of "Shihchi". Accordingly, it is suggested that the readers should classify Mr. Ling's comments and analyze them thoroughly. In this way, they can grasp the essence of Mr. Ling's work. This paper is designed to analyze, classify his comments to do a research on his work's origin and features. It is believed that this way can manifest his profound historical view, excellent criticism, and unimaginable historical interpretation. In actuality, "Shihchi Ping Ling-A Collection of Critical Essays of Shihchi" is proved to claim an unsurpassable value and role in the criticism and study of "Shihchi".