Using data from the 1988-2008 Survey of Family Income and Expenditures, conducted by the Directorate General of Budget, Accounting and Statistics, Executive Yuan, the author analyzed child poverty profiles, the causes of poverty in families with dependent children, and how various causes of poverty influenced changes in poverty rates among families with dependent children from 1988 to 2008 in Taiwan. The key findings are as follows. 1. According to the family equivalence scale, which serves as one measure of the economic status of families of Taiwan, child poverty rates in Taiwan are decreasing and the corresponding poverty risk has been fluctuating. 2. The poverty risk for children is negatively related to their parents' human capital level and income status. 3. Differences in the abilities of household heads in different occupational categories to fight poverty are increasing. The traditional indicators of poverty, such as a single-parent household or a female household head, are no longer valid. 4. From 1988 to 2008, the data indicate that families with dependent children have higher poverty rates than those without dependent children. By contrast, the higher the human capital levels of the household head, the lower the poverty rate. Accordingly, the profile of child poverty in Taiwan is becoming more diverse and multifaceted. The government should take this factor into account in making policy.