Abstract: The “Liyong Housheng”(利用厚生) theory was the thought of Piao Zhiyuan, a well-known advocate on real learning in the 18th century in Korea. His theory and views on real learning are different from those of the orthodox advocates in Korea. The development of Piao’s theory is closely related to the advanced science and technology of the “Liyong Housheng” theory in Qing Dynasty, which was manifested in Piao’s work “Rehe Diary”