Dietary culture is a part of daily life and is also a basic requirement for survival. However, foods and dietary culture contain another meaning in modern development. The source of foods and the way of cooking potentially involves the identification of social culture which includes the inheritance of diet and the cultivation of culture. This study targets the Lanyu Tao people’s daily diet to discuss the source of ingredients, the menu and the cooking method of the restaurant industry to explain how the tribal dietary culture restructures in modern society. This study conducts an analysis and interview to discuss the Tao people’s dietary habits and how environmental adjustment reflects on their dietary behavior. The finding of the research shows that the foods of the Tao tribe are closely associated with the natural environment. On Lanyu Island, the fish and gathered vegetables are enough to be self-sufficient. The traditional dietary habit and taboos have been inherited and changed over time, which further leads to a restructuring of dietary culture.