Taking the famous French oil-painter Francois Millet as the prototype of the story-Is He Living or Is He Dead,Mark Twain fabricated this ironic anecdote to satirize the hypocrisy,the nothingness and injustice of the capitalist society.Seemingly funny in form but solemn in theme,what contained in the freezing irony and bing satire of Mark Twains works is his concs and care for humanities.