Taiwan, surrounded by sea and rich in marine resources, is one of the most important fishery states in the world. Fishery activity, one of the ways for humans to obtain food, provides jobs and economic benefits for fishery personnel. Plentiful fishing resources given from the nature have been considered to be unlimited for a long time. However, with the spread of fishery knowledge and the promotion of techniques, unrestrained fishing and damaged fishery environment have caused exhausted crisis to fishing resources. It is finally recognized by humans that marine resources are not inexhaustible. Hence, humans should take necessary measures to conserve and manage fishing resources in order to utilize fishing resources sustainably. After the approval of UNCLOS in 1982, coastal states have the rights and bear the obligations to manage and utilize the fishing resources in the waters under their jurisdiction. UNCLOS itself is also the norm of management in maritime fishing resources. Owing to international responsibility, Taiwan not only signs agreements with other states and fishery organizations proactively, but also revises domestic fishery laws and regulations to implement the conventions. Taking necessary management measures is insufficient for the conservation of fishing resources that the maritime law enforcement needs to be strengthened. Consequently, illegal fishing activities can be clamped down and fishing resources can be conserved as well. Recently, the security of fishermen working in our sea area is under threat due to escalated fishing activities violating to the regulation, increased fishing boats from mainland China crossing the boundary, and disputes among neighboring countries on the overlap areas of EEZ. For growing emphasis on the conservation and management of fishery resources, this study will analyze the legal system of fishing resources conservation and inspect the situations of law enforcement by the fishery and coast guard authorities. Moreover, advanced steps will be discussed to provide suggestions to improve the law enforcement system and conserve maritime fishing resources under considerations of important fishery states¡¦ management and law enforcement measures.