In 1947，I wrote an article on "Fu Tu and Fo" to examine and ascertain that "Fo" in Chinese oldest translationof Buddhist texts was translated not directly from the Sanskrit word "Buddha" but indirectly through the "`pat` "in Tukhara and the "pud" and "`pud` "in Kuchean. The transliteration of one word seems to be trivial，yet it has relationship with the path and time of the introduction of Buddhism into China. Therefore，it should not be neglected lightly. In that article there is one problem very hard to tackle with, i.e. "pat"，"pud" and "pud" are all clear sounds while the ancient sound of "Fo" in Mandarin is voiced sound. Thanks to Mr. Chou Yen-sun's assistance，this problem has been solved temporarily. Since then, although I still feel a little unsatisfied，I never consider this problem seriously.
In recent years, I have encountered some new materials about this problem or new interpretations of the old materials, I feel it necessary to supplement and enlarge that old article. Accordingly，this present paper is written. It consists of two parts：(1) The source of the counter-sound of "Fo"，and (2) The deduction of the path and time of the introduction of Buddhism into China from the relationship between "Fu Tu" and "Fo" in Chinese language.
