Before the existence of the Taoist concept that the mud ball in the brain governs mentality,the TCM concept that the brain governs mental activity had already appeared in an embryonic form. And not until modern times has this TCM concept been developed under the influence of western anatomy. Besides,the TCM theory and Taoism have different ideas about the brain and mentality,in the location,approaches of thinking,and bases of reasoning. Therefore,in this article,it is held that the formation of the TCM concept that the brain governs mental activity is the result of the introduction of western medicine,and it has nothing to do with the Taoist doctrines and principles.