This article discussed the musical and theatrical activities of Liu He-ruo during 1942-43 in Taiwan, based on his diary. At first in Section 2, I discuss the cultural situation in 1942 Taiwan, especially the establishment of Association of Taiwan Drama. In Section 3, I discuss Liu's musical criticism, centering on musical activity using radiobroadcast. In Section 4, I trace Liu's theatrical failure. He failed while showing will in drama as "the fusion point of literature and the music", and gave up theatrical activities and returned to literature. According to his diary, Liu wrote eight dramas, but these dramas do not exist today. Liu wrote these dramas by the request of the Taiwan Performance Control Company as part of national policy and therefore he lost passion in drama. In other words, the Taiwanese theatrical environment twisted by cultural control killed Liu's passion for theater.