本文利用「漢字古今音資料庫」為檢索工具，以交叉檢索的辦法，快速掌握方言的歷史音變規則，研究漢語「肚」的音義來源及其在方言中的表現。具體結論是：（一）漢代由平聲端母「都」孳生出上聲「肚」，指稱人胃。福州型及梅縣型方言讀端母，北京型及廣州型方言讀定母，呈現語詞孳生以音別義的多樣性。（二）後來從指稱人胃的本義引申，也指稱魚類及牲畜的胃。對於這項引申，廣州型及梅縣型方言未以音別義，北京型及福州型則以音別義：福州型將引申義讀為定母，北京型將引申義讀為端母。這項引申除呈現音義變化的多樣性外，也增加了新一層的音義變化。（三）廣州型及梅縣型因為方言接觸，受異讀影響而使「肚」的語音發生變化，表現出音義變化的多層性與多樣性。（四）北京型和福州型的某些方言，其個別詞彙在音義區別上發生混淆，也表現出音義變化的多層性與多樣性。（五）縱觀「肚」的孳生及後來的詞義引申，其音義發展具多樣性及多層性特點，造成現代方言異常複雜的面貌。

This article uses the CCR database to research the sound and meaning of the character du 肚in various Chinese dialects. It proposes the following points. First, 肚was generated from the character 都in the Han dynasty to denote the human stomach. It could be read *t- or *d- in different dialects. In the Fuzhou 福州and Meixian 梅縣type dialects it was read *t-, while in the Beijing 北京 and Guangzhou 廣州types it was read *d-. Second, the meaning of 肚was extended to refer to animal stomachs after the Han dynasty. In the process of this semantic extension, the Guangzhou and Meixian types kept the original sound, but the Beijing type changed its initial sound from *d- to*t-, and the Fuzhou type changed it from*t- to *d-. In addition, both the Beijing and Fuzhou types distinguished human stomachs from animal stomachs. Third, in the Guangzhou and Meixian types, dialect contact caused the change in sound. Fourth, in the Beijing and Fuzhou types, the distinction between human and animal stomachs got mixed up in some dialects. Fifth, the above points reflect the diversified and multilayered nature of sound and meaning in the character 肚in Chinese dialects.