In the last years of Han Dynasty, the initial stage of Taoism's thought was established. Chong-Ling and Chong-Ru, they wrote 'Lao Zi Xiang Er Zhu', had transformed Tao into Taoism. That is important to build up Taoism's thought. The paper explores the Taoism's Qi's thought in 'Lao Zi Xiang Er Zhu' and the relationship between Tao and Taoism.