In the Poem ”The Ocean Mirage at Deng-zhou” by Su Shi it was reported that he saw an ocean mirage five days later after he arrived at Deng-zhou. In the history there were a lot of open questions on the truth of this poem if Su Shi really saw the ocean mirage. Maybe Su Shi happened to see it, or he invented it. However, the author believes that seeing of the ocean mirage or not is not the key point. He just described the life and career like the ocean mirage by means of seeing the ocean mirage at Deng-zhou to express his philosophical mind to prosperity and adversity in life. In the present study the writing organization as well as the aesthetics of this poem will be analyzed in order to understand his thought. In addition it will also be investigated on the effect of Confucianism, Taoism and Buddhism on his philosophical mind.