Abstract: Gushi dialect is subordinate to Zhongyuan Mandarin, but greatly different from typical Zhongyuan Mandarin. In fact, it has obvious colour of Xinan Mandarin, and also possesses some characteristics of Xiajiang Mandarin. Based on the summary of the speech sound system of Gushi dialect, the article stresses on explaining " inlay l words " in Gushi dialect, and discusses its characteristic and its value.