From Taiwanese movie viewers¡¦ perspectives and in the three periods, including before the movie, during the movie, and after the movie, this study aims to understand reasons why they watch movies, their habits of going to the cinema, and responses after the movie. By doing so, this study is in the hope of depicting current Taiwanese movie viewers¡¦ characteristics. This study chooses the survey method as methodology, and questionnaires are distributed to movie viewers in Taipei and Kaohsiung and to internet users on movie discussion forums. The research funding as follows: First of all, the research finds that it is important for the movie viewers to learn movie information via television and internet and that they do proactively search for movie information. Secondly, Taiwanese movie viewers¡¦ motivation for watching movies is to relax and to be entertained, and they go to the movie theater because they want to watch ¡§movies¡¨, not ¡§watch¡¨ movies. Thirdly, the most significant element of a movie for Taiwanese movie viewers is its story, and the trailer is the most important marketing. About spectators¡¦ behavior, Taiwanese movie viewers watch movies in the afternoon and at night during the weekend most. The frequency of going to the cinema does not show seasonal variations. On the average, each year they watch Taiwan movies 1.61 times and foreign movies 7.38 times. In addition, friends and classmates are their most important reference group. The quality of movie theater equipment will affect these viewers¡¦ desire for movies. They take public transportation or motorcycles to the movie theater most, and it usually takes 16-30 minutes. For Taiwan cinema, audiences in Taiwan have the highest satisfaction in entertainment and appreciation and creation. Audiences in Taiwan admit that tax deduction could be an incentive to watch Taiwan movies. Besides, moviegoers watch quite a few of Taiwan and non-Taiwan movies. Also, they have higher acceptance of various types of movies. It differs little in past and current researches. They will vent negative emotions through the internet and talk to friends and family. Due to the prosperity of internet nowadays, information about movies via portal sites is easily accessible to audiences. Movie viewers would have a better understanding of the movie and be more involved during the movie. The relaxation function of the movie is emphasized and moviegoers regard watching movies as one important leisure activity.