Abstract: As an imitation of Liao Zhai Zhi Yi, the writing method, describing object and creative type of Song Yin Man Lu are all imitating, using the method of legend novel to describe the images of the ghosts and the spirits. But different from the way of pointing the status of the protagonists at the very beginning in Liao Zhai Zhi Yi, Wang Tao often conceals the special status of the protagonists. He emphasizes their human nature as women, and fades the characteristics of the ghosts and the goblins, which embodies the trend of the decomposition of the ghosts and fox spirits in the modern classical novels. The reason of the change mainly lies in the different living circumstances and cultural experiences. The western learning that Wang tao had got when translated the western books at missionary press, and the roaming world experiences made him not to believe in the existence of the ghosts and the spirits any more.