When talking about the Mandarin language in the Qing Dynasty, We have to talk about the entering tone. At present, there are five kinds of point of views on the standard Mandarin in the Qing Dynasty, among which three hold the opinion that there was still the entering tone in the standard Mandarin in the Qing Dynasty. The materials they use are the rhyming dictionary, the Mandarin textbooks and the materials with which the western missionaries learned the Chinese language. This article argues about the entering tone in the books and the materials. It is argued that the entering tone in these books and materials sometimes didn`t reveal the pronunciation in reality. In this case it is difficult to get the real look of the standard Mandarin in the Qing Dynasty.
