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ism. The commonest were religious ones---gone to heaven, gone to Jesus, and the like. They are adopted by people with no real religious convictions and no believes in an afterlife. The death euphemism which used is a part of English and common to both Christians and non-Christian in western nations, especially in English-speaking nations. In all, Christianity exerts a peaceful influence on English euphemism. B. Differences of Social Customs Death is inevitable to anyone though anyone try to avoid it. Funeral is a kind of ritual for the dead to rest in peace and the living to be satisfied. Both physical and spiritual contacts between the living and the death are contained in the funeral customs. Belief in ancestor worship can not be separated from death ritual performance since from the Bronze Age. For Confucians, the social value in the family-oriented Chinese society is the natural repayment for the care bestowed by parents. To some degree, Chinese funeral rites and burial customs are determined by the age of the deceased, the manner of his death, the position or status in society. The funeral usually starts with the encoffining ceremony. Encoffining ceremony is divided into “small encoffining” (小殓)and “large encoffining” (大殓). The “small” refers to clothing the dead and includes a ritualized bathing of the corpse, accompanying by a final change of clothing deemed to be suitable for the journey to the other world, moving the dead to lie on the bier in the coffin which refer to as “return to the big hall” in the Han folk custom. When the coffin has been sealed, it is ready for removed of the dead that is the last formal act in the sequence of the funeral. The process of funeral is the communication between the deceased and the living. (Allan, K.& Burridge 1991) Modern funeral customs in the western nations are held mainly due to geographic religion, religious affiliation, economic and social class. The first thing one will do when death occurs is to notify a physician or the police. Then, the cause of death is certified by a corner or medical examiner. After the family people choose a funeral director, then removes the body to the funeral home where it is embalmed. After that, the family must choose a casket, the Funeral Directors are immediately called upon someone’s death, and generally come to the home to direct the funeral and carry out the embalming. A basket flowers is hung on the front door. Religious services are held at home or in the church, and then conclude with a procession to the cemetery. Participatory worship is to be encouraged for Christian funeral. Black clothing does not necessary to worn. Before the casket is sealed, jewelry should be removed from the corpse so it can be passed down to the next generations. It is at this time that family members may place items inside the casket that they wish the deceased to be buried with. Most modern cemeteries are laid out in rows of burial plots for earth interment which are operated by the government, by the churches or by the private corporations. The predominant associations of the euphemism intention behind the word today are municipal and impersonal. It is more comfortable to talk of a memorial park or a garden of remembrance. But in so-called memorial parks, only grave markers are flush with the ground may be installed. This practice is becoming more and more common in English. C. Differences of Cultural Patterns Chinese death euphemism reflects that members in Chi