The paper discusses the Tangut translation of the famous Entry into Two Truths. This composition by Atiśa (982-1054) was important in the formation of the doctrinal system of the Tangut Buddhism. The paper examines the possible variations of the source text of the Tangut translation, its relationship with the texts on valid cognition. The paper discusses the possible division of the text and provides the translation of the Tangut version and compares it with the Tibetan original.