In this paper, the author believes that the Tao under Lao Tzu's description should be understood as a creating process, but not the characteristic of Tao. It is in this creating process that characteristic of Tao is revealed. That is the reason why I call it process-Tao theory. There are many common points between the Tao of Lao Tzu and the God of process theology, say, creativity, variability, femininity.