Abstract: The result of archaeological excavation of the tomb of Liu He, Marquis of Haihun in Nanchang, Jiangxi Province, attracts much attention both at home and abroad. So much gold excavated in the tomb is especially notable. In his paper, Mr. Liu Rui thought the reason of such much gold in this tomb was the fact that the much gold belonged to King of Changyi was buried with Liu He. And he considered that the judgement could not be reached that much gold of the Western Han Dynasty was buried in the underground due to so much gold excavated in the tomb of Liu He. I can't agree with him. From my opinion, firstly, the gold excavated in this tomb was just a small part of Liu He's gold. Secondly, there was much gold in the Western Han Dynasty indeed, most of which might be hoarded.