Borrowing sounds is the phenomenon of borrowing the tones of "replaceable characters" to read the sounds of particular Chinese letters. The "Replaceable pseudo-character" is a phenomenon of borrowing homonyms, or words with similar pronunciations to read a certain Chinese character. This is called the borrowed-sound character, and both the original and the borrowed words co-exist. However, in countries in the region where Chinese characters are used such as Vietnam, Japan and Korea, there is also the phenomenon of borrowing the sounds and shapes of Chinese characters to record native languages. By using quantitative statistical methods, interdisciplinary research methods, and an oriented approach to grammatology 文字學 and etymology 語源學, this article will examine the phenomenon of borrowing sounds found in the Linh Nam Chich Quai 嶺南摭怪 (the Collection of the Strange Tales of the Linh Nam Realm) compiled during the Ly-Tran dynasties (XI-XIV centuries). This article provides a comparison of similar phenomena in some Chinese character works and epitaphs of the Ly Tran dynasty in Vietnam and the Nihon ryoiki 日本靈異記 of Japan. It argues that borrowing sounds are a common feature found in the works from these early periods which recorded folktales due to the influence of Han culture, and Vietnamese literature should be not placed outside the general rules of that influence.