The "two truths" are one of Chi-tsang's important teachings. His ideas on this topic derived from Naagaarjuna's Treatise on the Middle but Chi-tsang added the theory of the "two truths regarding the teaching" in order to make clear that the two truth concept propagated by the Three Treatises School differed from that of the other schools. In his treatment of the theories concerned, Chi-tsang displayed only partial inheritance of the Madbyamaka attitude, namely the philosophical approach of "two truths regarding relevance and teaching" and the methodology of "fourfold two truths." In other respects, however, like the "two truths of being and not-being" and "the absolute truth of the middle way." Chi-tsang has intergrated the thought of other schools. Thus his teaching regarding the "two truths" is clearly not confined to madhyamaka only. The present paper tries to investigate and critically describe Chi-tsang's teaching on the "two truths" from the viewpoint of the corresponding ideas in the Treatise on the Middle on which Chitsang based his theories.