The paper analyzes particularities of funeral ceremonies among San Chi ethnic group in Vietnam. According to the author, like some other ethnic minorities in the Northern mountainous areas of Vietnam, San Chi ethnic group still keep many traditional activities at the funeral, including: customs and taboos on ''management'' of the dead spirit, shrouding rituals, preparation of luggage for the dead, ceremonial offerings, decoration and movement of the coffin, and burial steps etc... Involved with funeral ceremonies of San Chi people, there are a lot of particular conceptions on spiritual life.