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Parts of speech conversion refers to transforming the certain words of the source language into another category words of the target language, which is one of the common methods and techniques used in the translation of English and Chinese lan-guages. This paper starts from a relatively significant difference in English and Chinese language—the tendency of static words in English in contrast to that of dynamic words in Chinese, to explore the theoretical basis of transference in parts of speech in English and Chinese language translation. Combining with a large number of examples, the author puts forward some skills on transformation of parts of speech in English-Chinese translation to guide translation practice. The study found that the theoreti-cal basis of the conversion in English and Chinese mostly including:1) there is a boundary ambiguity between lexical category;2)English SV/SVO structure is rigorous, which leads to expressing the dynamic meaning by means of using other lexical catego-ry;3) the development of social culture not only makes new words continue to increase rapidly, but also gives many used words with new meanings;4)it is acknowledged in Lexical morphology that English words which come from derivation are in larger number and derivations can make the word class of the corresponding original words either the same or different. The dynamic and specific features of Chinese make it more use of verbs in language use. Thus, in the process of translation, appropriate parts of speech conversion can make the translation more in line with their own habits of expression.