Abstract:Sushi’s attitude on Liu Yong’s poetry is complex and subtle, critical and even ignored; More importantly, he highly praised and appreciated Liu Yong. Meanwhile,Su Shi put forward the “Liu Qi’s flavor” to summarize his main artistic style, that suited both refined and popular tastes. He elaborated on the transformation of commoness to refined tastes;Commoness and refined tastes are put together in the allusions and words; Entranced simple writing style and heartfelt explaination of transfering conimoness to refined tastes.