One of the main demographic features in recent years in Taiwan is the decreasing birth rate. The young are more likely to marry later than older cohorts and to delay pregnancy. This research focuses on investigating the number of DINKs (couples with double income and no kids) and its distribution in Taiwan. Using data from the 1992-98 Surveys of Family Income and Expenditure, the authors identified two kinds of DINKs differentiated on the basis of their living arrangements. The Empty Nest DINK category consists mainly of older couples with low education levels and largely engaged in agriculture. Modem DINKs are mainly relatively young couples, most with white collar jobs. The latter, because of their low birth rates, captures our concern. The number of Modem DINKs increased slightly between 1992-1998, when it accounted for 3 percent of total households. Multivariate analysis shows that wives with white-collar jobs, or households with lower Engler coefficient of expenditure style are more likely to become Modem DINKs. That the net effect of urbanization was not significant in 1992 but was in 1998 indicates that Modem DINKs are becoming a more significant category.