Using different sizes of Ponkan mandarin from different ages of trees produced at Hsingsheh in Taichung county as the experimental materials, their physicochemical and sensory attributes were analyzed to investigate the quality changes and differences during harvesting periods. The results are summarized as follows: 1. Sizes of Ponkan mandarin affect the acidity, citric acid content, °Brix/acidity and sensory qualities of sourness and overall preference daring early harvesting periods. 2. Ages of trees affect the acidity, citric acid content and °Brix/acidity daring early harvesting periods, but they do not affect sensory qualities of Ponkan mandarin significantly.