Although Walt Whitman does not agree with the specific doctrines of orthodox Christianity, he uses a great many biblical allusions throughout his poetry. The purpose of this paper is to show that Whitman uses the biblical allusions to transform his text into "a New Bible" in which the poet-reader is unified. This paper deals with the image of the Trinity, God/the Father, Christ/the Son, and the Holy Spirit, in the poetry of Whitman which reveals his poetic strategy in accomplishing the religious purpose of his poetry.<BR> First, Whitman"s poetic speaker assumes the role of God, the Creator, to stress the creativity and divinity of the poet Thus, Whitman gives his readers a sense that a book of his poetry is as authoritative as the Bible itself. Second, Whitman"s Christ-like poetic speaker reemphasizes the intimacy between the poet and the readers. In other words, Whitman attempts to make his readers believe that the poet-reader relationship is more like that of the Christ to his disciples. Whitman wishes to infuse his sense of "a new friendship" and democracy in the hearts of his readers through his evangel-poems. Third, Whitman suggests the image of the Holy Spirit as a living spiritual entity which is all-inclusive. He identifies the Holy Spirit with his own "breath" and Santa Spirita and Eidolon. Whitman believes that the function of the Holy Spirit is to solidify the relationship between the poet and the reader.<BR> In conclusion, Whitman endows his poetic speaker with the qualities of the Trinity. Thus, his message is delivered to his readers in much the same way as the message of the Bible is delivered to the Christians