The Tribute of Yü or Yü Gong (禹貢) is a famous Chinese ancient geographical book. The book subdivided the Chinese territory into nine regions and summarized the soils, fields, tributes and tributary route to the capital for each region. There have been numerous researches on the book, however, few are emphasized on the geographical viewpoint. This paper aims on the geographical interpretation of the classic. Research indicates that this classic might possibly be written for some political reasons by Bu Tzyshy (卜子夏), one of the famous students of Confucius in the 5th century B.C. Man-land relationships for types of soils, grades of fields, tributes, as well as soil formations in that time was also studied in the present study.