Abstract: There was more deepener and wider acceptance of Salt and Iron in South Song than in North Song.On the one hand,it was due to thriving of engraved books in South Song dynasty;on the other hand,it was on account of academic development.Under the political requirements of “legal ancestors”,the official school of the Southern Song Dynasty,on the one hand,wanted to break the influence of Wang Anshis new learning, and on the other hand,wanted to establish a new academic model.In the process of breaking and establishing,textual criticism with the interest of Taoism and inquiry was becoming more and more popular.Neo Confucianism,whose aim was to respect virtue,had gradually occupied a dominant position.Under the influence of the new academic fashion,Salt and Iron was widely concerned by scholars in the Southern Song Dynasty.It became a classic reference for Neo Confucianism to promote Confucian morality and morality,and an important historical material for scholars to textually research the origin of classical system.In addition,the Neo Confucianism in the Southern Song Dynasty also promoted the deep understanding of the literary value of Salt and Iron.This is a new perspective that has not been seen before.