A Numerical model was used to study the development of a Taiwan low in its early stage of life cycle. A typical winter-time weather system of cold air outbreak is imposed as an initial condition. The model reproduces a Taiwan low without any initial perturbations. The location of the simulated low pressure system matches with the typical area where Taiwan lows are usually occured. The results show that it is a system with pressure perturbation of only 2mb, and a depth of only 4km. These characteristics are quite consistent with a case study of the phenomenon by Saito. Sensitivity tests show that the three main factors contributing to the formation of the low pressure system are: 1. the blocking effect of the Cental Mountain Range which increases surface heat fluxes in the area to the northeast of Taiwan; 2. the warm ocean; and 3. the cold air mass. The surface moisture flux, which is very sensitive to the change of the sea surface temperature, is particularly important in the formation of a deep convective boundary layer where Taiwan low is embedded in.