Words in the Dunhuang manuscripts tend to take various graphic forms,including common errors in characters and borrowed characters for pronunciation,which has posed considera-ble challenges for modern scholars in their annotation work.When organizing these manuscripts,it is necessary to first"identify"these word variants,involving verification from the perspectives of pronunciation and meaning.It determines whether a particular variant represents another graphic form of a"standard word."Establishing connections between these words and their variants is es-sential for comprehending the meaning of texts and organizing manuscripts.This article provides de-tailed explanations for over ten such variants including Niuyin(牛靷)and Yingfu(英拂).