The seriousness of the criminal behavior in funeral business--fraud, organized crime, corruption, bribery, intimidation, and violent behavior, to name a few, has gone far than we can imagine. However, the previous literature has no or very little knowledge on the funeral business and its criminal behavior. The present research is designed to explore the crime and its subcultural constructions in funeral business in Taiwan. We argue that the taboo of death mystic ceremony in Chinese culture creates a great opportunity for the funeral business to cimmit crime. There is also a popular deviant subculture in the closure networking of the funeral business. Thus, the paper will propose a tentative analytical framework to explain the organized crime networking in the funeral business.