In Lao-tzu's Tao Te Ching there is something about the character of the metaphysic is based on whethere the object which individually exists-metaphysical reality or the appearance which the subject shows. It is still an explanandum in current academia. The author according to the explanation of the current reputed academic involved in ”Lao Theory” not only try to clear and compare with ”Metaphysics of being-form” and ”practical Metaphysics” but also according to his own theory and practice to wisely outline the character of Lao-tzu's Tao. He find out that, it actually emphasize on practice, the way from objective subject transforming to subjective state by subjective consciousness so that both the Subject and object perfectly combine.