The development of the belief of GuanYin in China is pretty unique. It overcomes the barriers among races and religions. The Budhisattva came from India passing into Taoist temples. Among some temples, Her status overtakes the deities of Taoism and becomes the Lord God. The main purposes of this thesis study is trying to arrange the passage of the Buddhism Guanyin transforms into Taoism Mahasattva through various sutrapitata and historical research studies. In Chapter 2, the author tries to probe into the origin of the Hindu Guanyin beliefs but is limited to the fragmentary historical documents. This historical problem had had not been solved. It’s tough to assort its possible causes unless we can attain more archeological evidences. Thus, this thesis report can only generalize the academic research reports in this chapter. Then, in Chapter 3, the focus of the study is on the establishment of Guanyin after it was transported into China through the comparison and contrast among the timing of relevant Guanyin sutras translations, Chinese-created Guanyin Apocrypha, and the folktales of Guanyin. Next, in Chapter 4, the author tries to probe the possible reasons why India-originated Guanyin can replace the Chinese Taoism divinities and rooted in the civilized China. In this research study, it is found that the timing of the establishment of the Guanyin belief was just around the troubled times of the Tsin Dynasty and the Southern and Northern Dynasties. And this made Her Savior image even more clear and prevailing. Her Dhamaparyaya was easy to carry out, just made for troubled times. Furthermore, there’s no Taoism deities can compare with Her in the magical power. Therefore, the Guanyin belief was formed based on the situations at those times and built its irreplaceable and solid foundation. In Chapter 5, the reasons why Guanyin could enter into the Taoism system smoothly are found to be related to the alteration of powers over temples. They are also related to the imperial decree form the Emperor Huizong of Song; he commended the combination the Buddhism with the Daoism. In terms of believes, the religious fervency of the Chinese is based on satisfaction of this-life gains. And “responsiveness” is the core value of the Guanyin beliefs. Whether She belongs to Buddhism or Daoism is not the focus of her believers. After, in Chapter 6, the passage of the Chinese collective movement in creating deities explains that the localization and secularization of Chinese Guanyin beliefs turns out to be a part of Chinese culture; finally, Guanyin Daoism. In the end, the author concluded that the reincarnation of Daoism Guanyin from Buddhism Avalokitesvara was originated from the repeated fights for the orthodoxy, but in the meantime, the mutual compliments to each other. In the long run, the boundaries between the two are not that clear-cut for the public. In addition, the managing power or the political relm over the Chinese temples are changing from time to time, and the