There being the various annotations and different views about Lao Tse in the Song dynasty, the theory of Lao Tse developed to a climax. This paper discusses three main features in the development of the theory of Lao Tse in the Song dynasty.They are:there was a deviation between the theory of Lao Tse and the supernatural being;a new breakthrough appeared in the philosophical annotations on Lao Tse ;and the theory of Confucianism, Buddhism,...