. This paper discusses the phonetic formation of English euphemism as well as its characteristics and significances. The detailed analysis of the phonetic formation of euphemism can help people use euphemism more flexibly in daily life and promote the efficiency and quality of communication. Phonetic euphemism has a great relationship with interactive communication because people use language to transmit what they want to say. Therefore, the use of phonetic euphemism is pervasive in people’s daily life. And addition, it description about phonetics formation such as tone-changing, phonetic distortion