After more than a decade of negotiations, both China and Taiwan will imminently gain accession into the World Trade Organization（WTO）. For both China and Taiwan, this will mark a new era of further integration into the world economy and, as endorsed by much research, WTO membership for China and Taiwan will arguably result in a win-win scenario prevailing for both economies and for their trading partners. Nevertheless, the impacts in the context of the cross-strait economic relationship remain a serious concern on the Taiwanese side of the Strait. In contrast to previous research in this area, this paper takes a micro perspective on the following accounts. The win-win scenario, as predicated, does not rule out the possibility that Taiwan and China’s WTO accession will give rise to individual winners, as well as losers, in Taiwan. This raises an important question as to what will characterize the one type of firm（the winners）or the other（the losers）. And with regard to this, what are these Taiwanese firms responses to the forthcoming reality? By addressing these questions, this paper aims to go a step further than the previous research by inquiring into the impacts of China’s WTO membership on Taiwanese manufacturers at the micro level.
