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Abstract There are numerous different approaches to good translation. Among all the theories concerning it, the researches on UT (unit of translation) may be the most effective and efficient; or rather the complex process of translation involves various selections, which is reflected through the establishment of unit of translation. Dividing a sentence or a whole text into relatively smaller linguistic units and treat them respectively is the main idea of the theories of UT. Besides, we can even divide author’s thoughts or the circumstance in which the text happens into different parts of a UT. However, according to the prevailing views, we often differentiate UT in the scope of linguistics. Sometimes we consider a morpheme or a phoneme as the smallest UT and can also take the whole text or a paragraph for UT in line with the need of translation. Though the most frequently used UTs are sentence and word, the selection of UT often has such characteristics as dynamic and logic etc. So we should choose different UT in corresponding circumstances. This paper is mainly focused on the theories on unit of translation abroad and at home, Including Barkhudarov, Rado, Nida, New mark, etc. Moreover, it also concerns how to choose and handle UT dynamically and correctly in practical circumstances. Key word ：unit of translation ； equivalent； sentence； paragraph ； discourse 摘要 我们有着无数不同的方法来翻译出好文章，然而在相关理论中，翻译单位的研究也许是最有效率和最有效果的翻译理论的中心思想就是把译文中的一句句子或整篇文章分成相对小的语言单位并分别它们。，我们甚至能把作者的思想或者译文的创作环境分成小的翻译单位。然而，根据现在流行的观点，我们常常根据语言学来区分翻译单位，有时我们把语素或者音素看作最小的翻译单位，也能根据翻译的要求，把整篇文章或一个段落看作翻译单位。虽然最常用的翻译单位是句子和单词，但是翻译单位的选择具有动态性和逻辑性等特点.这篇论文主要集中阐述了中西方关于翻译单位的见解，包括巴尔胡达罗夫，拉多，奈达，纽玛克，等人。此外，也涉及关于在实际中动态和正确使用动态单位。 关键词 翻译单位对等句子段落语篇 1 INTRODCTION 1.1 Concerned theories of translation 1.2 Translation equivalence 1.3 The function of UT 2 DEFINITIONS AND RELATED ISPUTE 2.1 The definition of UT 2.2 Views on UT abroad 2.3 Views on UT at home 3 BASIC TYPES OF UT IN PRACTICAL USE 3.1 Phoneme, morpheme as UT 3