本文分析和探討了漢語方言中的中古一等灰韻、泰韻合口字與三等虞、魚韻字在音類上合併的現象,即所謂“灰泰入虞”。該音變見於北方方言(晉語)、中部方言(江淮官話通泰片、贛、徽語)以及南部方言(閩北、粤北、湘南土話)。本文還討論了該音變的性質,以及該音變形成的過程。 This paper analyzes and discusses the phenomenon of the combination of the first-class ancient Chinese phonology, Tai-yi Hekouzi and the third-class Yu and Yuyin words in Chinese phonetics. The phonetic change found in the northern dialect (Jin language), the central dialect (Jianghuai Mandarin Tongtai tablets, Jiangxi, Hui language) and the southern dialect (northern Fujian, northern Guangdong, southern Hunan dialect). The paper also discusses the nature of the sound changes and the process of the sound changes.