In the present paper, I investigate the temporal, aspectual and modal system of Tsou. My aim is two-fold: (1) I intend to reassess previous analyses made on thistopic (see Tung 1964; Zeitoun 1992 and Szakos 1994) and (2) to re-examine theTsou data in a typological perspective in order to present a unified study that takesinto consideration not only this language but also highlights in what respects iidiffers from other Formosan languages. I show that the temporal, aspectual and modal system of Tsou is based, as in mostFormosan languages, on a basic modal dichotomy where realis contrasts with irrealis- Inthe realis, auxiliary verbs are divided into two categories, according io whether they occur in AF (imperfective) or NAF (perfective) constructions. In the irrealis, all theauxiliary verbs can occur in AF and NAF constructions but the imperfective/ perfectivedichotomy is not found. Auxiliary verbs may further be divided according to whetherthey refer to a remote or immediate situation both in the realis and in the irrealis.