This essay aims to explore the teachings on the “Four Steps for Handling a Problem,” proposed and advocated by Master Sheng Yen. The “Four Steps for Handling a Problem” is one of the important concepts in the “Fivefold Spiritual Renaissance Campaign”, and it attempts to provide a practical and useful method for modern people to resolve the difficulties of life they may encounter. Although the Four Steps—face it, accept it, deal with it and let it go—are promoted for contemporaries, they can be related to many methods of practices in early Buddhism and Chan. Master Sheng Yen’s thoughts and guidelines can be found and rooted particularly in the practices of sati-patth!na and Chan. Based on those early Buddhism and Chan concepts, Master Sheng Yen incorporated Tibetan Buddhism and Therevada Buddhism to develop the method of Four Steps for Handling a Problem, which is a very important essence of Dharma Drum Mountain.