In recent Years, I have been devoting all my time to studying on the Eight Great Men of Letters of Tang and Sung Dynaties. And I have completed the research in seven of them but leave that of Su Shih until now. Not only had Su Shih had great quantity of literarrv works on poems and prose, but also he was the most outstanding literati who had surpassed the others. It is not easy for a research professor to penetrate the essence of Su Shih's literary talent unless he/she has devoted his/her time to studying Su Shih's masterpieces comprehinsively. I will try in this paper to analyze Su Shih's literrar? works in his old age based on his essays of <<Chih Lin>> about 13 pieces of comment on historical events in ancient time. This paper is composed of three sections. In the preface, I will review the outling of <<The Complete Works of Su Shih>> (東波全集) and the contents of <<Chih Lin>>. In the mainbody, I will illustrare the thought expressed in <<Chih Lin>> where Su Shih wrote 13 pieces of essays commenting on historical events in ancient time. Su Shih concluded his opinions as follows: Confucians searched for practical purposes; Political Strategiists played with crafty expediency; historians took warrings from faitures in the past. Furthennore, he also blended Confucianism, Taoism, and Buddhism into a harmonious concept. On the other hand, he especially defamed the Legalism. In respect of his art of writings, I will analyze from the following aspects: * To set meanings (one subject contains one meaning; to make something from nothing); * To select materials (Su Shih was especially interested in historical materials and capable of showing great intelligence form minute details); * To deliberate the pen (who wrote with delightul ease and skillful technique); * To arrange the composition (who was skilled at penetrating the context with certain single word and combining events with comments); * To set forth paragraphs (who covered the primary and secondary themes at the same time and applied metaphors to subjects); * To poner the wording (who excelled in parallelism and linkage). At the conclusion, I till attach a list of contrast with different titles in respect of Su Shih's 13 pieces of comment on historical events in ancient time for readers' references.