From Pierre Guiraud's point of view 'everything is sign and semiotics, which is the science of signs, and includes all man's knowledge and experience. Therefore, many of man's mental activities can be studied within the framework of semiotic principles. Poetry due to its artistic codes and aesthetic messages entails a complicated system of signs. This paper is a semiotic-structuralist approach to Akhavan Salis's "Winter", and is based on the assumption that the poet is the maker of signs, and conveys his meaning to the reader by using signs and their relationship with each other. The kind of signs used in "Winter", their coherence, their syntagmatic and paradigmatic relations, their arrangement and the combination of the poetic images all move toward a pm:tic unity, and thus, enables the poet to convey his ideas to the reader in the most beautiful way.