Yu Yue (1821-1907)was a distinguished scholar of the Qing dynasty (1644-1911), whose tremendous achievements in the study of the Chinese classics and philology have been greatly respected up to the present time. His Remarks on the Book of Lord Shang (Shangjun shu pingyi) has long remained an essential reference for Chinese philologists and philosophers. Although the book contains comprehensive and meticulous analyses, there are also several inaccuracies. The present study is an attempt to evaluate the successes and flaws of Yu's book.