This study sets up a simultaneous demand and supply equation moedl of the hog and chicken industries in Taiwan based on the economic theories, the characteristics of demand and supply in the domestic and export markets. This simultaneous equation model includes the hog sub-model and the chicken sub-model . On the the supply side, this model includes hog, various hog products, broiler and colorful broiler supply equations. On the demand side, it includes various hog products, broiler and colorful broiler broiler and colorful broiler demand equations, In addition, there are market equilibrium equations and price linkage equations. For the purpose to estimate the impacts of belly and gut imports on the hog and chicken industries in Taiwan, this model divides the hog products into five categories including high quality pork, belly, fat, gut and others. Furthermore, this model also divides chicken into broiler and colorful broiler based on the production pattern and consumption habits in Taiwan.Quarterly data from 1984 to 1993 are used to do the empirical estimation.furthermore, this tudy simulates the possible influences on the hog and chicken industries after Taiwan adopts the tariff approach to open its domestic belly, gut and chicken markets.