本研究將以女性的腿部為深入研究之身體部位，科學數據、社會層面及個案研究三個面向對台灣女性「美腿」進行研究，瞭解「美腿」在科學上的測量標準及比例，並歸納台灣社會對於女性腿部的吸引力偏好，也針對台灣不同的「美腿」個案進行腿部數據及比例的調查。研究結果顯示台灣地區對女性的美腿偏好屬於社會層面選擇性，較偏瘦的女性腿部對台灣地區有高的吸引力，並發現台灣對於女性美腿樣態有一致性的美腿姿勢及觀看角度。

This research will be women's legs body parts for further research, scientific, social and case studies of three Taiwanese women-oriented "legs" to study, understand the "legs" measure and proportion in science and summarized in Taiwan social preference for attractive female legs, but also in Taiwan different "legs" of data and the proportion of cases conducted investigations leg. The results show that Taiwan's legs preference to women belonging to the social dimension of selectivity, slim female legs over the Taiwan region has a high attraction and found in Taiwan for women legs like state consistency legs posture and viewing angle.