Abstract: The design of intermediate representation （IR） is the core technology in building optimizing compilers, whose implementation plays an important role in the flexibility of the whole compiler. Minor extension of IR often brings about massive modification. While change of the architecture and some optimizing methods can lead to the change of IR, which makes the whole compiler hard to extend. A kind of multi view IR implementation and converting is described. By providing different views to different phases, and by mapping from logical view to the physical implementation of IR, the implementation detail of IR is hidden from compilation phases, thus raising the level of the algorithms, and improving the code’s adaptability and reusability.