On July 1, 1987, a cooperative study of the Taiwanese market for American hardwood and softwood timber was initiated between the Taiwan Forestry Research Institute and the USDA Forest Service, under the auspices of the Office of International Cooperation and Development. As part of the overall study, Taiwanese users of U. S. timber were surveyed during the fall of 1988. A total of 143 questionnaires were received in response to this survey. Of these, 24 indicated they did not use American timber, 50 used only hardwood, 28 only softwood, and 41 both hardwood and softwood. Generally it was found that respondents tended to restrict their use of American timber to a relative few species, but were less restrictive in thickness and grade. Oak was clearly the predominate hardwood species. Hemlock, red cedar and Port Orford cedar were the most often mentioned softwood species in use. Overwhelmingly, respondents were of the belief that their future use of U. S. timber would increase.