The one of representative of Sino-Western cultural exchanges-Lin yutang, enjoys a good reputation in the literature. However, his academic background is actually studying the phonology, but compared to his achievements in the literature, his influence in the field of phonology was little. From Lin Yutang's studying process, the background of inheritance from the Western phonetics has brought him a research perspective different from traditional Chinese phonology, and should be able to get a new rationale. His collection of phonological essays, "Language Theory"《語言學論叢》, brings together his unique views on phonology. This article attempts to discuss the uniqueness of Lin Yutang's discourse and why his theory has not specifically influenced the academic world.