本文針對戰後至美援時期（1945-1965）臺灣乳業的發展進行歷史分析，檢視戰後初期政策與美援對臺灣乳業所產生的影響。相較於日治時期的殖民主義，國內外政經條件與美援為影響戰後乳業發展的最重要因素。國內乳業在日治時期的基礎上，發展初期十分仰賴美國的貸款與技術支持，但在1950 年代後期，臺灣本地乳業與美援所支持的福樂乳業產生利益衝突並相互競爭。本文將戰後二十年間的乳業發展大致歸納為三個階段：（一）1945-1953 年的「蕭條期」，乳業未受政府重視呈現戰後蕭條，但乳品需求漸增，一般人能接觸者為外援奶粉；（二）1954-1963 年的「依附重振期」，政府藉助美援開始扶持乳業發展，酪農業依附美援資金與政府補助持續增加，但本地乳業不敵較便宜的進口乳品，剩乳問題日益嚴重；（三）1964 年之後的「競爭期」，臺灣乳業與福樂公司、進口乳品的競爭日益明顯。綜觀戰後時期，美援乳品在這段時間一方面補充了臺灣人民在蛋白質攝取上的不足，但另一方面，美方也藉此機會將農業剩餘品脫脂奶粉銷至臺灣，同時開拓臺灣的乳品市場。
Exploring the historical development of the dairy industry in Taiwan during the post-war period with help from the US, this article examines the dairy policies of the Nationalist government and the influences of US-Aid dairy products on Taiwanese local dairy industries. Developing on the foundation of dairy industries established during the colonial period, post-war dairy farming and dairy companies expanded, but were reliant on grants and loans provided by US-Aid. Since the late 1950s, however, competition between native and international dairy industries became intense. This study argues that the two decades between 1945 and 1965 can be divided into three phases, based on government policies and relations between native diary industries and international producers: (1) depression (1945-1953), which witnessed the depression of local dairy industry and the growth of demand for milk; (2) dependence and revival (1954-1963), in which local dairy industries revived by means of the financial and technical support from US-Aid and the government; (3) competition (1964-1965), in which the production cost of native industries remained high and un-competitive with international dairy products. While the cheap or free dairy products provided by the US-Aid served as protein supplements for Taiwanese people, the U.S. also made profits by producing ＂recombined milk＂ with skimmed milk powder, expanding the dairy market in Taiwan.