This research is to explore and analyze the meaning of 3-year-old gu folk Song, being called "Yi-Zi (chair) Gu", or "Lan-Zi (basket) Gu)", This type of folk song often appears in folk religion in literature that involves with witch character s in Taichung and Chang-Hu areas. The song is to remember a 3-year-old poor girl who was abused by her sister-in-law. On moon Festival Day, there is a folk ceremony to recall the story. In the ceremony the young girl children prepare sacrifices and a basket that is decorated with a white shirt and black towel to make the basket looking like a San Gu. Then they put the San Gu on the chair; and after that they lift it up and down and shake it forward to backward or le ft to right by singing the folk song of 3-year-old gu to expect the spirit of the San Gu comes onto them. Besides, enjoying the sacrificed food, the San Gu also plays with them. This ritual activity is called "Guan (close) San Gu". The focus of this research is to explore this folk story and analyze the relation between the song and story. Also, discuss the procedure of the folk ceremony and its metaphor meanings.