This research studies the: “ Book of Entertainment and “مؤانسة” and the character of its author “ The paper studies the book contents in order to highlight its scientific values also it represents a study of Al-Twhidis character, his style of writing and treatment of the subject. The book deals with many issues in the fields of philosophy, logic, rhetoric linguistics, politics, ethics, Al-Hadeeth literature, language, nature and animal life. Also it analyzes the character of the philosophers, and writers of his time. In addition to all that, it studies the traditions and habits of his age. The topics of the books cover forty nights. They were discussed in IBN AL-Areth sallons (hall room). Every night, Ibn Al-Areth used to give a number of cases, either improvised of written ones, in order to study and review or to give him the chance to revert to his instructors ( sheikhs). The value of the book is shown evidently in its methodology and in its way of dealing with various issues. The book is unique in its treatment of the intellectual attitudes of the group named: “ Akhwan Al-Safa” also the debate held in Baghdad between the well known scholar (from the Mutazela group) Abu Sa`d Al-Sirafy, and the Christian pragmatist Beshr Bin Younis, concerning the comparison between the Greek logic and Arabic Grammar which represents the intellectual crises between: Al-Mu`tazela group and Ahl Al-Buda.