The concept of limit,which is the foundation of learning calculus,plays an important role in differ- ential and integral calculus.Being a difficult point in teaching,the complicated logical structure often makes the detion of limit too nonrepresentational for the students to understand.On the basis of years of teaching practice, this paper brings it forward that we,according to the following procedure,can get betel result in our teaching: firstly,give a descriptive definition by analyzing examples,then present a accmate one and last a geometrical in- terpretation,step by step,splitting and reducing the difficulty.