The main topics of the metaphysics of the Wei & Jin dynasties were: ”sound without sadness and happiness,” ”maintaining good health” and the ”differentiation between language and meaning” which were recorded in the chapter ”Literature” of Shih Shou Hsin Yu. Ji Kan's discussions on ”sound without sadness and happiness” and ”maintaining good health” were the representative works in the Wei & Jin dynasties. On the one hand, his opinions were derived from Taoist concepts in the pre-Chin period; on the other hand, from the thoughts of Taoism during the Han-dynasty. Over the past few decades, some of the studies on Ji Kan have focused on the correlations between his theory of ”maintaining good health” and Taoism. However, no studies so far have examined whether or not Ji Kan's concepts of music are also correlated to Taoism? Therefore the author will examine the opinions on the human body and ”maintaining good health” by sifting through the musical texts from the pre-Ch'in to the Han dynasty. Then the author will discuss how Ji Kan made his choice of these musical texts, especially the musical texts on Taoism, and developed his opinions on ”maintaining good health” through music. After the above discussion, the author will clarify His-kang's opinions on the correlation between ”maintaining good health” through music and Taoism.