The concept of goodness has been an area of debate most commonly explored within the confines of theology and philosophy. For theologians the “highest good” is found in divinity. God, because of his innate perfection represents the embodiment of goodness. God is the greatest, most perfect being to which all measurements of goodness can be compared (Ryrie, 1999). Likewise, the concept of “goodness” and ultimately the Highest Good” has been explored by both western and eastern philosophers: Aristotle defined the Greek word “Eudaimonia” to mean: the good composed of all good" (Highest Good). Both Greek and Hebrew words of “Agathosune” and “Chrestotes” share associated meanings which refer to the “Highest Good for all human beings” presented in both an active and passive role" (Noss, 1999). At the same time that Plato and Aristotle taught concepts of innate and highest good, in the Far East philosophical religious schools such as Confucianism and Taoism were proposing concepts of moral, ethical and goodness philosophies and belief. This worldwide search would find similarities regarding the goodness found in man and of God independent of one another. Lao-Tzu in his writing of the Tao Te Ching addressed the concept of goodness using the metaphor of water: “The highest good is like water. Water gives life to the ten thousand things and does not strive. It flows in places man reject and so is like the Tao. In dwelling, be close to the land. In meditation, go deep in the heart. In dealing with others, be gentle and kind. In speech be true. In ruling, be just. In business be competent. In action, watch the timing. No fight; no blame." This paper will look at this concept from the point of view of Lao-Tsu’s in his Tao Te Ching writing. Next it will apply the concept to the similarities and differences found in Confucianism and Christianity. Finally this paper will address the concept within Taoism, Confucianism and Christianity regarding the relationship between being and doing as a philosophical construct. Confucianism and Christianity share a number of similar, as well as different key ideas, regarding the concept of the highest goodness. First, Confucianism was developed as a system of individual morality and ethics, guiding the person in his multiple relationships