This is a record of panel discussion presented at the Conference of "1945-1998 Taiwan's Top 100 Children's Books" held March 24-26, 2000, in Taipei. The leading discussant is Shu-Hsien Ts' eng, the General Head of Taipei Municipal Library, and the other three discussants are Hsueh-Mei Cheng, the Professor of Library and Information Science at National Taiwan University, Hsing-Ling Wu, and Yu-Mei Chiang.