This paper takes the delineation of the life, culture and religious beliefs of the fishermen in Hong-Ji Liao's literary text, The Fishermen, as an illustration of the unique characteristics of Taiwan's fishery culture. Roland Barthes' concept of the semiotic system, Henri Lefebvre's space theory, Pierre Bourdieu's concept of the habitus and Victor Turner's theory of the ritual process will be applied in the discussion on the influences shaping the fishermen's viewpoint towards life, death, religious beliefs and daily practices. The unusual work environment and the small, individual business model adopted by the fishermen in Taiwan's inshore fishery help create the work ethics and distinctive character of the strong close trust and cooperation among the fishermen. While such kind of fishery culture not only influences and molds the fishermen's particular concepts of life and death, it also contributes to their unique religious belief that worshiping and serving both the divine deities and the lower spirits which govern the sea and threaten the fishermen's lives and interests is a necessary part of daily ritual.