Wilt disease has become a limiting factor of lettuce (Lactuca sativa) yield in commercial vegetable cultivation areas in Taiwan, currently. The fungus, Fusarium oxysporu m, was isolated from discolored vascular tissues of diseased lettuce. Artificial inoculation showed that the infected lettuce plants appeared stunting and wilt symptoms. The leaf symptoms were apparently wrinkling and yellowing from lower parts and vascular bundles of taproots and stems were red-brown discoloration which were similar to those appeared in the fields. Based on culture morphology, two type isolates of the pathogen were found. Type-1 isolates had white mycelia with dark purple pigment diffusing into agar, and the sporodochia are red at first and turn to dark green later. Type-2 isolates had orange-color sporodochia and no pigment diffusing. Disease incidence of lettuce wilt was influenced by change of seasons. The incidence of Fusarium wilt of lettuce was more severe in warm season (May to Oct.) than in cool season (Dec. to Feb.) during this investigation at Siluo, the main vegetable cultivation areas in Taiwan. Fusarium wilt of lettuce caused by Fusarium oxysporum was a new disease in Taiwan.