This research was aimed at describing the forms of euphemism, the referential types of euphemism, and the functions of euphemism in “Sehat” Rubric of Suara Merdeka Newspaper published in March-July 2018. This research applied the descriptive qualitative method. In this research, there were 62 data of euphemism in the form of words, phrases, and clauses. The source of data in this research was the “Sehat” Rubric of Suara Merdeka Newspaper published in March-July 2018. This research was conducted in three stages, namely (1) data collection; in this stage, the researcher used literature method with reading and note-taking techniques, (2) data analysis; in this stage, the researcher used the distributional and referential identity methods. In the distributional method, the researcher applied the Segmenting Immediate Constituent technique with the advanced technique of the substitution technique. In the referential identity method, the researcher applied the Ultimate Constituent Analysis with the advanced technique of the Same Interrelational Method, and (3) data presentation; the researcher presented the data using the informal method by the common wording. Based on the results of the analysis and discussion, the researcher concluded that the language forms of words, phrases, and clauses classified as the forms of euphemism were as follow: (a) words: noun, verb, adjective, and derivation in the form of affixation and abbreviation, (b) phrases: noun phrase, adjective phrase, and prepositional phrase, and (c) clauses: adjective clause. The language forms of nouns, phrases, and clauses classified as the referential euphemism were as follow: (a) non-living things and animals, (b) parts of the body, (c) contagious and non-contagious diseases, (d) activities, and (e) characteristics or situations. The language forms of nouns, phrases, and clauses classified as the functions of euphemism were used as (a) a means to produce polite utterances and (b) a means to keep secrets.