本文利用近似理想化需求體系模型，估計我國加入 WTO後國產與進口果品之替代關係。研究結果發現，國產與進口果品之消費支出與季節有顯著關係；國產香蕉、國產瓜果類、進口溫帶水果及進口其他水果支出彈性大於1，國產鳳梨、國產柑桔類、進口柑桔類支出彈性小於 1；消費者易受國產鳳梨、國產香蕉、進口柑桔類、進口溫帶水果及進口其他水果價格影響其消費量；國產香蕉與進口溫帶水果互為替代關係、國產鳳梨與進口柑桔類互為替代關係、國產鳳梨與進口溫帶水果互為替代關係、國產柑桔類與進口柑桔類互為替代關係、國產瓜果類與進口溫帶水果互為互補關係。為了降低進口果品的衝擊，國產果品除了可以在產量上作控制，也可以選擇適當的運銷策略避開替代水果的進口期間或以不同品質作市場區隔。面對進口果品的低價競爭，建立標示進口國的規範，除了可以增加國產果品的競爭力，也可以提高對消費者的保護。

For the fruit demand within domestic and imported upon entering into WTO analysis, the Almost Ideal Demand System model is utilized. The empirical results show that: seasons have significantly effect on fruit consumption. Reaction of Taiwanese were sensitive for domestic pineapples, domestic bananas, imported melons, imported fruit grew in the temperate zone and imported other fruit. In addition, among all fruit items, domestic bananas, domestic citrus, imported fruit grew in the temperate zone and imported other fruit have the highest expenditure elasticity, indicating that Taiwanese would increase their consumption of these fruit items more than the others. Finally, the substitution effects significantly existed in the following fruit items: domestic bananas and imported fruit grew in the temperate zone, domestic pineapples and imported citrus, domestic pineapples and imported fruit grew in the temperate zone, domestic citrus and imported citrus. The complementary effects existed between domestic melons and imported fruit grew in the temperate zone. In order to reduce the impacts of imported fruit items on domestic markets, self-ruling production control can be a way. Strategic marketing can also be applied to segment markets using domestic fruit items with distinct qualitative attributes or different harvest seasons from imported fruit items. Facing low price competition on import fruits, establish standard indicates of the importing countries, they may increase the competitive power on domestic fruits, but also enhance to the protection of consumers.