This research is aim to explore the knowledge and thought about the Chinese and Taiwanese cultures and to discuss the differences in between which targets the students from the five-year-junior college of Wenzao Ursuline College of Language. The research is divided into two stages. First, separate the Chinese and Taiwanese cultures from ”people, place, affair and thing” four options which the students fill the items in the questionnaires. This is the acquiring part. Then, analyze the results of questionnaires through the speculative-deductive-method in order to get the context of the Chinese and Taiwanese cultures so that to define the difference and similarity. This is the discussion part. According to the research, Chinese and Taiwanese cultures have the same cultural structures and connotations; however, the cultural pattern is different. This is the conclusion part of the research.