The Study of “Phi Pakam. : the Belief in Ancestor Spirits of Thai-Kouy (Soai) Mahout, Surin Province” describes different aspects of the belief of Thai-Kouy Mahout by tracing historical account of the belief, and their relation with the changing social structure. First, it was found that Phi Pakam is the spirit inhabiting in the Nang-Pakam (noose for catching wild elephants) respected by mahouts and elephants keepers. There are 2 spirits in the Phi Pakem; the Prakroo (teacher of Mahouts) and the spirits of the ancestors of the elephant shaman family. They Believes that Phi Pakam is powerful and can bring people good or bad luck. Therefore, They usually have a ceremony to worship Phi Pakam. Furthermore, the belief in Phi Pakam is also found among other local ethnic groups who keep elephants. But while belief in Phi Pakam appears in the royal elephant-related belief together with Brahmanistic belief, the local ethnic groups who worship Phi Pakam do not worship Brahmin god associated with elephant, Phra Phikanet. Secondly, There is a relationship between the belief in Phi Pakam and family power structure. The spirit of Phi Pakam is transferred to senior member of the family, who then become respected and leads all ritual activities of Phi Pakam ceremonies Thirdly, it was also found that the belief in Phi Pakam reflects the social and economic structures of the communities. The belief in Phi Pakam helps control natural resources, behavior of the family members, and seniority system. The belief in Phi Pakam also demonstrates the syncretism of Theravada Buddhism, Brahmanism, and the beliefs in spirits of the communities. Nevertheless, Phi Pakam belief and ritual which still exist today fulfil the needs of Kouy communities at 2 levels. At the community/family level, belief in Phi Pakam helps maintain family relations. Rites of passage of family members include worship of Phi Pakam. Futhermore worship of Phi Pakam is also required prior to leaving the village on an elephant urban trip (pa chang pai thiew) for successful trip. At the individual level Phi Pakam is worshipped in case of sickness and for personal well-being of individuals.