Ibn Suhayd al-Qurtubi, a native of Cordova, was one of the most important literary men in the Arabic Spain (992-1034). He created several works but most of it didn't reach us except some scattered parts witch is recorded in various books by other authors. Risalat at-Tawabi waz -zawabi is his most famous and important work because the author expressed through it, his literary and critical points of view and this work distinguished by it's fictional frame and imaginary literary debates between he and the other literary men and critics among them poets, writers and Jinns. These distinctions made this work as one of the unique old Arabic stories. In this article we try to study the fictional aspects of this work.