Whether the initial V(微母) still existed or not is very important when talking about the Mandarin language in the Qing Dynasty. Some researchers like Mr Ye Baokui argued that the initial V(微母) still existed in the Mandarin language in the middle of and late Qing Dynasty, while this article argues that the initial V(微母) in the Mandarin language in the middle and late Qing Dynasty didn`t existed at all, and that Mr Ye`s view on the Mandarin Language in the Qing Dynasty is not convincing. The initial V(微母) in some Mandarin textbooks, written both by Chinese and by Westerners, is only something in the author`s mind or what written in the classics, and the sound recording in the Mandarin textbooks sometimes didn`t reveal the pronunciation in reality.