This paper deals with Chinese loan words in Tangut on the basis of the following materials: the Chang-chung-chu (the Pearl in the Palm), the Tangut dictionaries Wen-hai (the Ocean of Characters), Wen-hai Tsa-lei (the Ocean of Characters, Mixed Classes), and the T'ung-yin (the Homophones), the Tangut translations of Chinese classics, such as the Confucian Analects, Mencius, and Sun-tzu, and Nersky's Tangut dictionary.
Altogether 184 Chinese loan words are discussed in the paper. Both Chinese and Tangut words are provided with their reconstructed forms. For Chinese, Karlgren's reconstructions of Ancient Chinese are adopted as the basis; however, sound changes from Ancient Chinese to late Middle Chinese (at the end of the 12th century) that affected certain lexical forms are given with some revisions for entry. For Tangut, Sofronov's reconstructions are given with some revisions for the initials proposed by me (Gong, 1981). Definitions quoted from the Wen-hai and the Wen-hai Tsa-lei are translated word for word into Chinese. The divergences in the sound correspondences are interpreted in the light of the differences in the phonological systems of both languages and the differences in the time of borrowing.