Abstract: In the course of writing The Historical Records, Sima Qian demonstrated a high regard for The Analects of Confucius. Due to the influence of the revival of Confucianism in the Western Han Dynasty and Sima Qian's own respect for Confucius, The Historical Records greatly appreciates The Analects: the former treats the latter as an admissible historical source, and bases its evaluation of political ideas and historical figures on the latter. Based on the acceptance of The Analects, The Historical Records also reinterprets The Analects: in terms of content, Sima Qian transforms the discourses of The Analects into narratives; in terms of ideology, The Historical Records reflects a clear tendency towards political philosophy. At the same time, the reinterpretation of The Analects in The Historical Records also had a positive impact on the classicalization of The Analects.