Thesaurus structure includes definition of thesaurus, definition of idioms, conceptual relationships, thesaurus editing and management, are the main discussions of this paper. Conceptual relationships consist of “equivalence relationship”, “hierarchical relationship”, and “associative relationship”. Detailed review of these three relationships constructs an important part of the text. In the age of information, the necessity of edit and management of the thesaurus is inevitable. The form review of the thesaurus from the point of view of grammatical and calligraphy and statement of some important rules is the final part of the paper.