本文章係比較兩個劇團──金枝演社與臺灣春風歌劇團──的「新胡撇仔」作品。「新胡撇仔戲」不是純粹的複製外臺歌仔戲的胡撇仔風格，而是將胡撇仔及其各式各樣的元素歸於一種嶄新的論述領域。在本文中，藉由檢視兩個劇團對外臺戲的取捨，分析與比較「胡撇仔精神」對金枝演社和春風歌劇團具有什麼樣的意義。因此，我要探討金枝與春風的演員如何投入角色、如何融合現代劇場的寫實美學與傳統戲曲的寫意美學等。此外，我也將探討這兩個劇團如何去想像臺上的虛擬世界、劇團本身的共同體和臺灣社會彼此間的關係。 金枝演社與春風歌劇團是從不同的角度去看待胡撇仔。金枝演社從小劇場運動出發 ,他們把胡撇仔當成一種在地的、通俗的、中下階級的文化；春風歌劇團則是從大學歌仔戲社團出發，從性別的觀點去看待胡撇仔。兩個劇團都透過胡撇仔戲來尋找一種現代主義的理想。金枝演社所展現的是一個簡單的、和諧的懷舊世界，而春風歌劇團展現的是一個又古代，又後現代的完成自我。雖然他們所取捨的胡撇仔元素不同，對兩個劇團而言，「胡撇仔的精神」代表的，就是一種離當代臺灣中產階級生活越來越遠的自由。

This article compares the “new opeila” performances of the Golden Bough Theater and the Formosa Zephyr Opera Troupe. “New opeila” does not merely recreate the style of temple festival opera, but cites particular elements of opeila’s bricolage and places them within a new discursive context. This article compares how these two troupes blend temple festival opera and avant-garde theater in different ways, paying particular attention to how the actors create characters and to the relationships among the imaginary world on stage, the organization of the acting troupe, and contemporary Taiwanese society. The Golden Bough Theater is an avant-garde theater which draws on temple festival opera, while the Zephyr Troupe is a Taiwanese opera troupe which draws on avant-garde theater. Golden Bough sees opeila as a local and working class theater; the Zephyr Troupe sees opeila as a subcultural women’s theater. While Golden Bough seeks to create a nostalgic world emphasizing the values of simplicity and harmony, the Zephyr Troupe seeks to integrate the ancient and post-modern and reconstruct a more holistic sense of self. For both troupes, the “spirit of opeila” represents a kind of freedom that is receding from the lives of contemporary middle-class Taiwanese.