本文以李漁《十二樓》中之〈萃雅樓〉作為文本，並以西蒙波娃《第二性》中所提出生理性別與社會性格並無關聯的理念進行論述。探討明代小官的性格形成及文化意涵，得知社會集體意識左右小官對於自我認知的發展。在自我的認知中，小官對於自我性別與社會身分的觀感，係出於社會集體意識所形塑的結果。在〈萃雅樓〉中，小官與契兄間患難與共的情感，李漁以為此即真實的感情，在對照權貴全然以取樂洩慾的肉體滿足後，更得到了確認。再者，此關係不致於造成夫妻關係的破壞，不違背宗族祭祀與繁衍後代的社會秩序，故得以在儒教的規範下存在。西蒙波娃的性別觀點，可詮釋明末清初小官文化的形成原理，係出於社會集體意識的要求及想像。

This research is a context analysis on The Elegant Eunuch (Ts’ui-ya lou) from Li Yu’s Twelve Towers, validated with the theory Simone de Beauvoir represented in The Second Sex that sex bears no relation to gender, investigating the characteristics formation and cultural implication of ＂xiao guan＂, or male prostitutes, in the Ming dynasty. It turns out that collective consciousness poses a profound impact on the development of xiao guan’s self-recognition, in which male prostitutes form the perception of their gender and social status as well. In The Elegant Eunuch, Li Yu regards the camaraderie between xiao guan and their clients as sincere affection, in contrast to the merely sensual pleasure in a section of magnates. Furthermore, this relationship is recognized by Confucianism because it doesn’t sabotage the marriage or the genealogy system. Simone de Beauvoir’s viewpoint on sexuality clarifies the xiao guan phenomena-a consequence under the demand and imagination of collective consciousness-in the late Ming and early Qing dynasties.