The year of 1826 for the first time witnessed the sea transportation of Tribute Grain in Qing, which was also an important event in Daoguang period. Historians always credit it as a success. However, the author intends to demonstrate that the so- called success is still arguable because the data selection is rather questionable. This article attempts to reexamine the prevalent arguments, such as (a) “hiring merchants to accomplish the sea transportation,” (b) “reaching the same result through sea transportation as it had been done through Grand Canal,” (c) “being less costly through sea transportation.”