The Chinese milk scandal broke in 2008 that was a food safety incident in the People's Republic of China involving milk and infant formula adulterated with melamine. The incident not only had many victims, including infants dying and babies hospitalized but also found that the melamine in the tainted milk were used in Taiwan after widespread. This scandal was a typical toxic food event that damaged the reputation of China and raised concerns about food safety. China court have sentenced the defendants in response to the incident. On the concern of regulating food safety, how to insure the legal interests of persons and successful operation of the State's power to obtain substantive protection shall be given.In China, three articles are established in Criminal Code to regulate food safety: Article 140-selling false product, Article 144-making-selling adulterated food and Article 115-in dangerous way to offense against public security. While in Taiwan, food safety is regulated under Article 191 and Article 191-1 of criminal code as well as Article 34 of food safety and management Act.Comparing with food safety legislations between Taiwan and China, the structure of norms and effect of law in China would be obviously denseness and strict than Taiwan. However, that it may raise the issues of concerning unclear criminal elements and too much strict effect of law. In contrast to regulating food safety and sanitation in Taiwan, loose criminal regulations would be a leak of protecting right of human health if the similar adulteration incident happened. Overwhelmingly, Chinese milk scandal can help us to review criminal regulations for food safety and sanitation in Taiwan and make specific recommendations to Criminal Law Revision Committee in the future.