This paper primarily studies the relationship between Taoism and Being with Non-being. There are many interpretations on the saying of Laozi (Ch.40) that "Being is that by which many beings come to be, and Being comes from Non-being". However, Being and Non-being are interactive and interrelated on the same level (Ch.1). The situation is the basic state of state of existence and the operative principle of nature. Based on this fundamental rule, the birth、growth、difference、and extinction of the many beings of the phenomena of nature could occur, This phenomena is called Taoism. This paper focuses on the Being and Non-bing of Taoism by means of objectified method and Non-ohjectified method. The scope of this research includes Ch.1、2、11、and 40 of the sayings of Laozi, The purpose of this paper is to interpret the reasional viewpoint of the relationship between Taoism and Being With Non-being of the Saying of Laozi.