劉墉在清代以為官清廉、擅長書法名滿天下，其書法由董、趙入手，上溯魏晉，並兼融碑帖、博採眾長，開創自己的特殊風格，成就居於清四家之冠。劉墉在書法的臨摹、創作外，也時常透過詩和題跋抒發其臨書心得、書學見解等觀念，其書藝理念雖無集結為系統性的著作，但由於多為實際經驗累積而得，所以特別受到重視。在劉墉〈學書偶成三十首〉詩作中，表現了其論書兼重人品的道德文藝觀；在其臨《淳化閣帖》等作品的題跋中，時有提出真偽之辨者，顯見其嚴正的鑑帖態度；其書法與詩作的學習是並進的，在他詩的風格、內容和思想中，時而可以展現出豐厚的書學涵養。劉墉書作的創新風格、論書的道德文藝觀、鑑賞法帖的功夫和詩作所表現的書學涵養，皆為其書學上的重要成就。

Liu, Yong was a famous courtier and calligrapher in the Qing Dynasty. He learned calligraphy from Dong, Qi-chang and Chao, Meng-fu in his earlier years, and later he profited by the masters of Wei Dynasty and Jin Dynasty. He absorbed the advantages of steles, copybooks, and every school, and then he created the style of his own. He was the best among the Four Great Calligraphers of Qing Dynasty. Except for calligraphy, Liu often wrote poems and postscripts, in which he expressed ideas about calligraphy he gained from the experience. Although Liu’s ideas about calligraphy were not collected in the form of a book, they were valued. The poems such as “The Thirty Poems about Learning Calligraphy” represent Liu’s moral ideas of literary and art criticism; the postscripts of writing “Copybooks of Chunhua Pavilion” show his strict attitude about distinguishing copybooks. Liu’s skill of calligraphy and poetry advanced at the same time, and sometimes we could know Liu’s cultivation of calligraphy in his poems. In conclusion, Liu’s important achievement of calligraphy contains his particular style of writing, viewpoints of art, strict attitude about distinguishing copybooks, and cultivation of calligraphy in his poems.