Abstract： Technology transfer can transfer technological capability between companies, and is an effective method for developing countries to catch up with the developed countries in the area of technology. Because the main body of technological capability is the tacit knowledge system, the systematic transformation of tacit knowledge system can promote the assimilation and reconstruction of transferred technology. Based on the systematically recognizing tacit knowledge of technology transfer, the transformation process is analyzed and transformation methods that could promote the transformation of tacit knowledge are pointed out.