In this article, I will probe into how Theodor Lipps refutes the theory of "conclusion by analogy" pertinent to the experience of the other, and then into how he sets up his theory of empathy. With the audiences watching the ropewalker acrobat as an example, Lipps performs delicate descriptions and analyses with regard to "imitation", from which we can get three different modes of imitation as follows: visible external imitation, invisible external imitation and internal imitation. In Lipps' view, the last one is the very empathy. After that, I will reveal the predicament with which this theory of empathy is confronted when it explains how we understand the other's acts, and will analyze the causes of this predicament before presenting the method overcoming it.