Abstract: Taking the “Tao” in Chinese wushu as the research object, this paper systematically studied and analyzed the “Tao” in the three levels of Chinese martial arts, namely object, system and spirit.Through the study and exploration of the "Tao" in Chinese martial arts, we gain a deeper understanding of Chinese martial arts.As the highest pursuit of the development of Chinese martial arts, "Tao" is mainly embodied in the three levels of “technology” and “virtue”, “art”.Among them, the technique of wushu is to seek the rules of martial arts skills and to pursue the pattern of martial arts skills.The doctrine of wushu is embodied in "seeking virtue by force, cultivating morality by virtue", and pursuing a way of dealing with the "inner and holy king".The way of martial arts is to explore the idealized art of skill attack, and to achieve or realize the state and pursuit of "from skill to tao" in the process of "from skill to skill".