The subject of this study was to investigate the species composition and spatial distribution pastern of iving (Rose Bengal stained) benthic foraminifera in sediment surface samples (0-1 cm) off the Southwestern Taiwan and Dongsha Atoll. The main objectives of this study was to document the living benthic foraminiferal assemblages off the Southwestern Taiwan and Dongsha Atoll and to examine their distribution in relation to environmental parameters. Four benthic foraminiferal biofacies were recognized within the substrate type in Dongsha Atoll: A1 (Fine-grained) is represented by Pseudomassilina spp. - Quinqueloculina parkeri, A2 (Fine-grained) is represented by Hauerina spp. - Pseudomassilina spp., B1 (Coarse-grained) is characterised by Calcarina spp. - Quinqueloculina spp., B2 (Coarse-grained) is characterised by Amphistegina spp. - Quinqueloculina spp. Sediment surface samples off the Southwestern Taiwan during May 2009 led to the identification of four assemblages. Assemblage A is characterised by Ammonia spp. - Bolivina spp., Assemblage B between is characterized by Asterorotalia spp. - Globobulimina spp., Assemblage C is represented by Cibicides spp. - Nummulites spp., Assemblage D is represented by Ammonia spp. - Cibicides spp. Sediment surface samples off the Southwestern Taiwan during Nov. 2009 led to the identification of three assemblages. Assemblage A is dominated by Ammonia spp. - Cibicides spp., Assemblage B is characterised by Ammonia spp. - Bolivina spp., Assemblage C is characterised by Asterorotalia spp. - Bolivina spp. Stained benthic foraminifera form Dongsha Atoll correlated with current wave, collected site, coarse fraction and TOC contents. Living benthic foraminifera off the Southwestern Taiwan seems not to be related with TOC contents and coarse fraction, the assemblages were found to be more related to tidal energy and lateral transport.