本文就歐體向WTO爭端解決機制，控訴美國對其小麥麵筋進口實施確定防衛措施，而損害歐體在WTO下原應享有之利益；依序討論WTO爭端解決小組與上訴機構對歐、美兩國間之控訴與聲辯理由所為之裁決報告，其中亦包含上訴機構支持或推翻爭端解小組之裁決理由。WTO爭端解決機制係為WTO成立原由之主要議題之一，明確地限制會員國不得以單邊措施處理貿易糾紛問題，藉以維持一個安全與可預測性之多邊貿易體系。 我國目前已於2002年1月1日成為WTO第144個會員國，未來可能會與其他會員國發生貿易糾紛。因此，除了瞭解WTO「爭端解決規則與程序瞭解書」條文解釋外，實際上仍須深入探討相關個案，期望能預先建立起相關資料，以因應未來之需。本案係為一完整的個案，包括爭端解決小組與上訴機構之裁決報告、與歐體╱美國對相關之爭議點所提出之探訴與聲辯資料，可充實我國學者對此一領域之研究成果。

　　　　　The Dispute Settlement Mechanism is one of the main reason for the establishment of the WTO (World Trade Organization), so that members con't tackle trade disputes with unilateral measures, thus ensuring a safe and predictable multilateral trade system. This article discusses the case concerning "Definitive Safeguard Measures on Imports of Wheat Gluten" between the EC and the USA. The EC accused the USA of damaging the rights and interests that the EC is entitled to under the auspices of WTO. This article analyzes the rulings of the WTO dispute settlement panel and appellate body, based on the above two countries' accusations and defenses. This article also analyzes the reasons for the appellate body to support or overrlue the panel's urlings. Taiwan has already become the No.144 of WTO members and will be possible to have some trade disputes with other members. Therefore, it is not only to understand the explanation of "Understanding on Rules and Procedures Governing the Settlement of Disputes", but also to need to discuss the related cases. This article hopes to collect and research related information in order to support the future needs. This case is a complete case, including the rulings of panel and appellate body, and the accusation and defense information raised by the EC and the USA, which enriches our scholars' research achievement in this topic.