This research aims to explore the different perceptions of social identities distinguished by students from Mainland China and local Taiwanese students. The focus is on how these two parties interpret the disparities. A total of 23 local Taiwanese students and 23 Mainland students were interviewed. The results show that the major differences of social identities experienced by Mainland students were ”ethnic identity” and ”national and political identity,” a finding quite inconsistent with those of previous research. As to Taiwanese students, the differences were felt more strongly in ”student identity,” which involves teamwork values, and ”socio-economic and single-child identity.” For Taiwanese students, these two factors had more impact on their intergroup communication.