The theory on translation held by Barkhudarov has been regarded in the field of translation as a theory on linguistic translation. The present paper consists of two parts: understanding and expressing. It discusses on the basic views of Barkhudarov's theory and the theory held by the literary circles on literary translation. The writer of this paper concludes that Barkhudarov's theory is more than a theory on linguistic translation, and it almost shows no difference from the translation theory by the literary circles on literary translation.