Intangible Cultural Heritage of She Ethnic is an important part of cultural heritage of Chinese ethnic minorities. Its inheritance and protection has great historical and realistic significance. Thesis combined with the correlated polices，laws and academic studies，sorted out the current situation of the items that involved intangible cultural heritage of She Ethnic in Fujian，Zhejiang，Jiangxi，Guizhou，Guangdong and Anhui province. Article analyzed its current situation，characteristics，deficiency，and put forward some comments and suggestions.