Li Gou′s Buddhist ideas involve dual nature: the exclusion of Buddhism and the agreement on it. The exclusion is mainly expressed in two areas, one is the physical area, which consists of economic construction, wealth accumulation and social order; the other is the Confucian ritualistic--ethical area. The agreement is mainly that he approves some Buddhist doctrines and confires the function of Buddhist enlightenment. In a word, As for Li Gou′s Buddhist ideas, it is inspired if one can see the fundamental con ten t and characteristic.