Abstract China and Taiwan share the same traditional culture that prefers son over daughter, and both of their sex ratios at birth exceeds the natural ratio. Studies believe that this is mainly the result of induced abortion and prenatal sex-identification techniques. However, China and Taiwan actually have very different legal regime when regulating abortion. Abortion is legal in China but is a crime in Taiwan. Yet, free from China’s one-child policy women’s reproductive freedom and fetus life are better protected in Taiwan. This country report introduces their different legal regime on abortion and explains how it affects women’s right and fetus’ life.