Nowadays it is a trend for libraries to provide reference services through the Internet. Libraries have to change the way of and the attitude toward reference service to develop new information services and to upgrade the quality of services. There are lots of documents dealing with the influence of reference service on the Internet. In Taiwan however there are few documents discussing this issue. Thus we do not know much about how the Internet is used to provide reference services in the libraries in Taiwan. This article is intended to research the conditions under which the Internet is being used in providing reference services in the libraries in Taiwan. Furthermore the author also provides some suggestions for the university and college libraries in Taiwan to adeguately provide reference services via the Internet and to promote information services.