In He Zhigang's opinion, all translation theories center on one issue: "What is meaning and how to transfer it in translating?“ Newmark's translation theory is no exception. However, his theory differs from traditional translation theories in that it attempts to integrate the study of language functions with that of the context since he suggests that the translator make textual operations more or less on the four levels in the translating process: the textual level, the referential level, the cohesive level and the level of naturalness.