This study aims to investigate the influence of air pollutant concentration and meteorological factors on the atmospheric visibility in Taipei basin. First of all, we collected air quality data measured by ambient air quality monitoring stations of EPA (Environmental Protection Administration) and the meteorological factors monitored by Tamsui and Taipei meteorological stations separately, based on the range of three observation directions. We then analyzed the data by PCA (principal component analysis) to determine the main effective factors on atmospheric visibility under low visibility condition. In order to comprehend the spatial and temporal distribution of atmospheric visibility, we collected the atmospheric visibility data from Taipei meteorological observation stations for the past twenty-two years (1984~2005), it showed that the atmospheric visibility increased gradually. The seasonal variation of visibility was also observed, the best season was autumn (10.7 km) and the worst season was spring (7.5 km). Furthermore, according to the monthly statistical results, the visibility trends in the Taipei Basin can be separated into three typical periods: low visibility period (January to May), transitional period (June to September), high visibility period (October to December). The average atmospheric visibilities observed at the Tamsui, Songshan, and Sindian directions were 10.66 km , 9.54 km and 8.44 km, respectively. In general, the visibility at the Tamsui direction was slightly higher than those from other two directions. The results showed that atmospheric visibility was influenced not only by air pollutant levels and meteorological factors, but also affected by local topography of Taipei Basin. This study revealed that the atmospheric visibility data led on the Tamsui, Songshan observation directions is better. Four intensive observations of atmospheric visibility were conducted during March 28~April 1, July 4~8, September 19~23, and November 14~18 in the year of 2006, respectively. The results showed that the atmospheric visibilities at Tamsui direction were generally higher than other two directions. The visibilities observed in the afternoon were generally higher than those in the morning. Results obtained from the principle component analysis showed that the atmospheric visibility in the Taipei Basin were mainly influenced by PM10, NOx and CO, that mobile sources was the main cause of low visibility in the Taipei Basin. In addition, Tamsui region were affected by PM10 and SO2 more than Songshan and Sindian regions, which was influenced by neighboring industrial and the power plants. In the meteorological factors, wind speed and temperature have more influence on atmospheric visibility, however, the relationship between atmospheric visibility and relative humidity was somehow irregular. The analysis of the spatial distribution of air pollutants showed that low visibilities can not be caused only by high air pollutant concentration within the region, it may caused by the rise of air pollutant concentration in the transition region.