The 'Universal Salvation' rite of the ghost festival is a ritual commonly observed in Han Chinese society in Taiwan. In addition to their religious and social significance, offerings presented during this ritual reveal the foodstuffs of 'the other world' as imagined by the 'human beings' of this world. Based on field data collected by the author during the period 2003-2005 in Tainan, this article explores the symbols and the cultural significance of the sacrificial offerings in the Universal Salvation rite in Tainan city temples and related culture phenomena of the ghost festival.