This paper is an attempt to present (from a philosophical perspective) the worship of Taiyi which means semantically the supreme Being. The belief in the supreme Being or supersensible reality is a notable feature of most religions in human history. In the Shang Dynasty about 2000B.C., our ancestors worshipped a lot of different gods called huei-shen, a word for ghost and spirit. They believed at the same time in a master God called “di” or Shangdi, the Lord on High, who gave the Mandate to the authority of a just ruler and would be reassigned if the holder misbehaved. By the time of the Zhou Dynasty, “tien”, who was in charge of all the gods and spirits in pantheon, was worshipped. During the Eastern Zhou Period, Laozu proposed a metaphysical conception of Dao as the primordial principle of the world. By the time of Han Dynasty, the Supreme Ultimate was claimed to be Taiyi which means literally the Ultimate Origin and Ground of Being for all existence. The approach of our philosophical tradition has been humanistic, rather than centered around religious divinity and metaphysics. In fact, our ancestors had little interest in discussing the nature of religion or philosophy apart from understanding the impact they could have on people. For instance, the conception of tian which was considered as the ultimate principle gorverning the physical world and huaman morality, concerned basically with the correct function of the world. The primary concern of our ancestors was how to live in harmony with the world and they tried to realign mankind with the dao which could be religiously interpreted as Taiyi. It lacked, however, a metaphysics. Under this circumstances, the conception of Taiyi should be theoretically reinforced, and this is the basic task of this paper. In any discussion of Taiyi as the Godhead, one cannot escape to expound the belief of Sanqing daozu or the Trinity of supreme Dao. Hence, this paper is divided into the following six main parts. Firstly, from a philosophical viewpoint, we point out the concept of utimate reality in both philosophy and religions. Secondly, from an astronomical and religious perspectives, we show the heavenly body Taiyi and its religious implication, especially the signification of the so called Donghuang Taiyi (God of the Eastern Sky) of the poem Jiuge in Qu Yuan's Chuci (Lyrics of Chu) at the time of Warring States. Thirdly, we explore the historical fact that Taiyi was officially worshipped through sacrificial rituals by Han Wudi, the fifth emperor of the Western Han Dynasty and expound the ups and downs of the worship of Taiyi in the Chinese history after Han Dynasty. Fourthly, the Origin and the ontological significance of the Being of Sanqing are explored and analyzed. Fifthly, the relations between Sanqing and Taiyi are compared and contrasted, and it is pointed out that the substantial attributes of Taiyi are dissolved into the conception of Sanqing. Finally, the philosophical foundations of Taiyi and set up means of Plotinus' theory of the One together with Giordano Bruno's theory of the world soul.