Previously the construction time and donor of Mogao Cave 100 have been often researched,but opinions differ.The accepted one is that Cave 100 was built by Cao Yuande when he was in power and the donor was the Khotanese Princess.This opinion is debatable.On the basis of many previous research results and related materials,this paper comes to a conclusion: Cave 100 was constructed in 931-935,and completed in 935-939,and the donors were Cao Yijin and his wife.