On 13 November 2004, while I was bird-watching with other birder on a trail in the seashore woodlands at GauMei, Taichung County, west-central Taiwan, we saw a small owl resting on the branch for a tree. We watched carefully for about 15 min. I took several clear photographs. After checking with several field guides, we identified it as the gray morph of the Oriental Scops Owl (Otus sunia). This species is an uncommon transient. It may also be a winter visitor.