This study uses earthquake records and soil profiles of Taipei basin to investigate the vibration periods and develop the design spectra in Taipei basin by wave propagation theory. The results show that the fundamental vibration period of Taipei basin changes with the depth of the gravelly layer and is about 0.92±0.11 seconds when the gravelly layer is lying between 30 to 70 meters deep while the vibration period might exceed 1.5 seconds as the gravelly layer is deeper than 80 meters. Therefore, it is necessary to choose appropriate design spectra for seismic design based on the site conditions to ensure the safety of structures.