Abstract: The concept transfer hypothesis is the latest development of language transfer research, and the theory of linguistic relativity is the theoretical basis for the study of concept transfer whichhas promotedthe development of language transfer theory. Scholars believe that the concept transfer is actually the research involved in the study of linguistic relativity in SLA. The complexity of concept acquisition in SLA requires teachers to create context, to consciously guide students to pay attention to the mode of thinking and habits of asecond language, and to promote the formation of the second language concept system of the learners.