Market structure of imported wines in Taiwan has changed dramatically for the past 5 years. At the peak of the wine boom of 1997, wine imports in Taiwan reached its peak record, valued at US$ 173.1 million for a total of 33.8 million liters. However, due to the limited demand growth of domestic consumption for wine, foreign wines in Taiwan became oversupplied and Taiwanese wine importers worked to clear out their wines of inventory stocks. Wine imports have severely decreased in subsequent years, which induced the uncertainty of imported wine market. In accordance with the WTO accession aggrement, the openness of Tawianese market and the implementation of the Tobacco and Alcohol Tax Law (TATL) will induce further impact effects on the market structure of imported wines, import competition and marketing strategy of wine importing companies in Taiwan. The purpose of the study is to investigate the wine importing company structure, entry mode of foreign wine in the Taiwanese market, and the contingent factors influencing the marketing channels of imported wine. The empirical results show that image, promotion and attitude of wine of origin are contributing factors for wine importers to choose the origin source of their imported wines. The contingent factors influencing the choice of upstream and downstream marketing channels for imported wines include the capacity of business operation, procedure of trading transaction, business reputation, and company policy.