The equivalent translation theory plays decisive role in the modern translation theory, the equivalenttranslation theory emphasizes the effect of the original to the reader's attention to the tendency of language andthought, in the process of translation to make the translation to achieve the original effect. By using the equivalenttranslation theory as the breakthrough point, this paper studies on the equivalent translation theory and translation of the limits of translatability, finally discusses the limits of translatability in translation skills