This  paper outlines the development  of the Huizhou  Merchants who took up timber trading as a profession from  the Southern Song Dynasty  to 1940s.The  author analyzes the  reason why they engaged in the long-distance、large scale timber transporting and trading and  why they took the southern areas  of  Changjiang  as the  hub  of  timber gathering and distribution.The  author also discusses  the forms of capital  accumulation，the methods of  timber  purchase and sale and the relations  between the  Huizhou Merchants and  the feudal  powers.This article also examines  the great influence of the timber trade on  the local economic  and represents  the most concrete 、inclusive  research  on  the Huizhou  Merchants  and  the timber trade to  date.