2009年10月22日，美國在臺協會與駐美國臺北經濟文化代表處簽訂臺美牛肉議定書。對於政府開放美國具牛海綿狀腦病風險之牛肉及牛肉製品進口，當時輿論一片譁然。為因應國內輿論壓力，立法院於2010年1月27日修正食品衛生管理法第十一條，禁止美國牛絞肉及內臟進口。同時政府亦實施三管五卡措施對美國牛肉進行進口檢疫，造成國內法與議定書國際義務不符之現象。 臺美牛肉議定書爭議，牽涉到許多面向，包括：臺美牛肉議定書在我國國內法之地位；我國因應臺美牛肉議定書簽訂所為之食品衛生管理法修法及三管五卡措施在WTO法律架構下之評價；我國與美國之貿易關係等。本文從WTO架構出發，以食品安全檢驗暨動植物防疫檢疫措施協定（SPS協定）之規範探討臺美牛肉議定書爭議在WTO法律架構下應如何評價。並以國際法與國內法間關係之角度探討臺美牛肉議定書在我國國內法之地位，同時討論臺美牛肉議定書爭議對臺美貿易關係之影響。第一章為導論；第二章討論WTO架構中關於具牛海綿狀腦病風險牛肉之規範；第三章討論我國牛肉進口之防檢疫措施及臺美牛肉議定書之規範；第四章討論臺美牛肉議定書之相關爭議；最後，第五章針對臺美牛肉議定書爭議提出政策建議並作結。 / On October 22, 2009, the Taipei Economic and Cultural Representative Office (TECRO) and the American Institute in Taiwan (AIT) signed the US-Taiwan Beef Protocol for the arrangement with regard to the Bovine Spongiform Encephalopathy (BSE)-related measures on importing beef and beef products. Due to lack of confidence in the government, the public opinion of Taiwan was strongly against such importation of beef. In order to deal with the roaring public opinion, the Legislative Yuan of the Republic of China (ROC) amended the Act Governing Food Sanitation Article XI on January 27, 2010. According to this amendment, the beef viscera and ground beef produced in the United States are banned from importing into Taiwan. Furthermore, the ROC government then adopted the Regulation Governing the Sanitation of Importing Beef and several sanitary and phytosanitary measures (SPS measures) to implement the amendment. These measures result in a discrepancy between the obligations regulated by domestic law and those by the Beef Protocol. The issue of the Beef Protocol may be discussed from many aspects, including the legal status of the Protocol in domestic law, the evaluation of the SPS measures under the WTO regime, the US-Taiwan relations, etc. This study will start from the introduction of the SPS Agreement, the international food standard of the BSE-risked beef set by the World Organization for Animal Health (OIE), and the Beef Protocol. Then, the author will discuss the evaluation of the Protocol and other SPS measures of the ROC under the WTO regime and try to figure out the possibility of the use of the Dispute Settlement Body (DSB) in order to solve the Protocol issue. This study will also examine the legal status of the Protocol in the ROC domestic law and discuss the impact on the US-Taiwan commercial relations. In the final part of this study, the author will provide several policy recommendations to settle this Protocol issue.