通过归纳分析湘潭方言入声变调的类型、影响因素、发展规律 ,证明变调是入声最终消亡的前兆 ,也是入声消亡中的必经环节。其过程应是 :入声字通过变调由低升调 ( 2 4)转为中高的平调 ( 4 4) ,然后一般归入阴去调 ,部分字会归入与普通话相应的调类 ,入声最终消亡 By inductively analyzing the types, influencing factors and development rules of the Xiangtan dialect’s accents, it proves that the change is the precursor of the ultimate demise of the sound, and also the necessary link in the demise of the Xiangtan dialect. The process should be: Into the voice through the tone from the low profile (24) into the high profile (42), and then generally classified as the Yin to tone, part of the word will be classified into Putonghua corresponding tone class, into The sound eventually died