Abstract: Taiwan Shiwuyin Dictionary, written by Huang Youshi from Douliu Town of Yunling County in Taiwan, is a phonetic dictionary that reflects Taiwan and southern Fujian dialects. Its phonetic system is not a single dialect from Douliu but a comprehensive one with Zhang dialect and southern Fujian dialect, in which pronunciations from other dialects are embodied on the basis of Douliu dialect. Taiwan Shiwuyin Dictionary does not only follow the traditional system of the rhyme book of"Shiwuyin"in southern Fujian, but also has its own innovation. It is extremely complicated in phonetic system due to the compilation principles, purposes and writer's life experience.