The relationship of mind and body is an essential proposition in western philosophy, and it is also an ancient topic in history of Chinese Philosophy. Especially, Taoism pays more attention to it. "Mind and Body depend on each other" is the theoretical basis for Taoism, and they indicate that the spirit of man is resulted from Tao and man is a unity of body ,qi and spirit." Body and spirit in one is live; body and spirit apart is dead ".Actually, Leibniz' s Theory of Pre-established Harmony has a few similarities with Taoist idea. Leibniz asserts that God creates Monad from possibHlty to reality. The Monad can be divided into entelechy, soul and mind by clear degrees of perception. Body and mind agree with each other in virtue of pre-established harmony which is decreed by God. Taoism and Leibniz both consider holistic and procedural of body and mind. Whereas the difference is that Leibniz emphasizes autonomy and grace of pre-established harmony. Taoism focus on practice which could become an immortal, thus Taoist idea about body and spirit has important implications for further study on western philosophy of mind and body.