BL (Boys’ Love)是日本少女漫畫界於1970年代逐漸發展起來的次領域，専指描繪男男愛戀/性愛關係的文本。過去國內的BL相關研究傾向將BL視為一種挑戰既有性別秩序的酷兒式閱讀與情慾實踐；然而本文則聚焦於BL最重要的元素「妄想」，強調腐女（BL愛好者）的妄想實踐之動態面向，藉由分析BL 妄想的基本架構與妄想實踐的過程，探討腐女如何透過將男性情誼解讀為BL配對，來實踐另類的情慾建構。 筆者挑選日本及台灣的「執事喫茶」，對於男性服務員扮演執事進行服務的過程作參與觀察，並訪談台灣腐女消費者的妄想實踐，得出以下結論：一方面，腐女與妄想對象之間保持距離，使腐女得以自由地對男男關係進行各種解讀；另一方面，BL妄想之所以成立，是因為它填補了男男同性情慾與同性社交之間看 似連續的斷裂。透過BL妄想，腐女得以跳脫「女性讀者—男角」這種異性戀式的單向投射，去進行更抽象的對理想戀愛關係的共鳴。而考察「執事喫茶」的例子，則更能凸顯妄想實踐的動態過程，即腐女與執事雙方的演繹與互動，不但實現了妄想的情境，亦使腐女實際經歷如何在主體與妄想對象之交互關係不斷改變的状況下，調整主體之自我位置與妄想客體之間的距離，以確保BL妄想的建構空間，並從中創造適切的歡愉。

BL (Boys’ Love) is a subgenre of Shojyo Manga (Girls’ Cartoon Books) in Japan; these describe male homosexual stories and have been popular since the 1970s. Research into BL in Taiwan tends to consider reading BL as a kind of Queer reading or sexual practice because it challenges the gender structure. However, in this paper, I focus on “fantasy,” the most important element of reading BL texts, and emphasize the dynamics of the fantasy practice of Fujoshi (girls who love BL). Through analyzing the structure of BL fantasy, I try to explain how Fujoshi practices yield specific meanings of pleasure and sexuality in the process of constructing BL fantasy: these depend on rereading male relationships into BL coupling. I did participant observation in Japanese and Taiwanese “Butler Cafes” to observe the role playing of the butlers and waiters — these imitate the behavior in the cartoon books — and did interviews with Taiwanese Fujoshi about their experiences and fantasies as customers in “Butler Cafes,” to reach the following conclusion. On the one hand, a Fujoshi makes distance between the obJect of fantasy and herself, in 132女學學誌：婦女與性別研究 order to freely reread or arrange her imagination oi the male relationships into BL coupling. On the other, a Fujoshi uses BL fantasy to fill up the “distance” or discontinuity between male homoeroticism and homosociality, which otherwise might seem to be continuous. It is through BL fantasy that a Fujoshi makes herself free from the rigid one-way heterosexual mode of projection of “female reader vs. male character,” so she can imagine her own resonance with the abstract pleasure of an ideal romantic relationship. The field study of “Butler Cafes” emphasizes the dynamic process of fantasy practice. That is, the role playing and interaction between Fujoshi and butlers not only realize fantasy, but also make a Fujoshi adjust her position and the distance between herself and the object of fantasy under a situation where the relationship of subject and object changes frequently, with the effect of constructing pleasure through BL fantasy.