Sonata had gone through the development of Baroque and Classical Era and reached the high point in the beginning of 19th century. Liszt¡¦ s Piano Sonata in B minor is an important work. It is also an arguable piece in the sonata literatures. Its musical form or content are both the issues of which is considered to carry on the past musical heritage and opened up the future. This thesis starts from the introduction of the composing background of Piano Sonata in B minor. It then focuses to the significance of this work in Romantic Era. After that, many pianists¡¦ and scholars¡¦ view points are collected and analyzed for discussing how this work has the characteristics of absolute music and program music. The relationship between Liszt¡¦s Faust Symphony and this sonata is also explored. Finally, the structure of this sonata is analyzed for understanding how the technique of thematic transformation works in this piece.