Abstract: Legal reasoning is an indispensable part of the judicial operation, in which the analogical reasoning as a creative method has its unique reasoning process and important value. Essentially, analogy is neither an inference or sub-inference, nor just a purely logical thinking. Therefore, it is necessary to clarify the nature of the analogy. Meanwhile, it should find out the value connotation of consistent judgments to similar cases and rules creation of analogy itself through expounding the basic steps and the reasoning process, combining the two forms of analogical reasoning process of "case to case" and "case to the rule" in analysis of specific criminal case occurred in reality.