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The artiecle will analyze，compare and research euphemism between Chinese and Koreanbased on the basic theory and aimed at the study of euphemism on Chinese and Korean.Thearticle contains five chapters and the specific content as follows:Chapter1introduced the purpose of this study. Research subjects, research methods, andsummarization of some related research contents.Chapter2expressed the concepts and caracters of the euphemism expressions in China andKorea.Chapeter3divided various kinds of euphemism into four parts according to the theories thatwere dealt in the previous chapters, and then discussed common grounds and differences ofKorean and Chinese euphemism in detail. The euphemism used includes euphemism related todeath,sexual behavior, excretion, disease, occupation, and so on.Chapeter4compared the euphemisms in pronunciation, vocabulary, rhetoric and setence.Finally, Chapter5made a conclusion of the similarities and differences between Chinese andKorean euphemisms.