Recognizing and executing each other's judgments in civil and commercial matters across the Taiwan Strait are vital constituent parts of interregional judicial cooperation. However, there is not any consensus law to define this issue across the Strait, and there are so many conflicts and loopholes on their own legal provisions and practice about this issue, therefore, it is necessary to re-examine recognizing and executing each other's judgments in civil and commercial matters across the Taiwan Strait, according to the increasing commercial intercourse across the Strait. This paper intends to make an investigation on existing and current matters as well as the origins of them, proceeding from the present situation of recognizing and executing each other's judgments in civil and commercial matters. Furthermore, this paper is not likely to involve any political relation across the Strait, the author just want to acquire a few available ideas to promote the judicial cooperation in civil and commercial matters.