There have been more than 90 million visitors from Taiwan and China traveling to each other since 1987. In addition to visitors, commercial trade value has summed up US 1,819 billion since 1992. There are more than 110 daily direct fly between 30 cities of Taiwan and China in 2014. Obviously, the stability and peace between Taiwan and China, not only contribute to both, but also the Asia and World. However, the relationship between Taiwan and China is always dynamic and developing since 1949, when Republic of China (ROC) government moves to Taiwan and People’s Republic of China (PRC) governs Mainland China. To review the development of relationship, there are some milestones could be identified. Such as political rivalry in United Nations (UN), co-exist in International Olympic Committee (IOC), relatives visiting, title of 中華臺北 for Chinese Taipei, foundations across strait operations, Taiwan and China in Asia-Pacific Economic Cooperation (APEC), missiles crisis, National Olympic Committee (NOC) cooperation agreement, China and Taiwan join World Trade Organization (WTO), direct transportation via Kinmen, political party forum, co-host swimming and sailing events across strait, Cross-Straits Economic Cooperation Framework Agreement (ECFA) signed, government officials mutual visits. Obviously, sport is not just sport in the Taiwan and China developing relationship. Sport plays different roles at different stages to promote positive, stable and normal relationship. The roles could be named as the agent of government, icebreaking, reference model for cooperation, pilot model of resolution. This paper would be helpful to remind and inspire us what and how sport is capable to play in the future, when the economic and social relationship of Taiwan and China get closer and further issues related to politics is under preparation.