在臺灣數位匯流科技帶動下，網路電視的出現，要推到2003年年底，由中華電信推出MOD業務，首次跨業經營的多媒體隨選視訊服務（或譯：數位互動電；Multimedia On Demand, MOD）。根據中華電董事長呂學錦在去（2011）年10月11日曾預測，MOD用戶數即將在11月突破100萬用戶，他本人也曾在去年2月11日表示，希望MOD在3-5年衝刺200萬用戶，以躍登國內IPTV龍頭地位為目標。相對於臺灣「數位匯流」，在大陸，所謂「三網融合」是指中國國務院政策性推動的電信網、廣播電視網和互聯網的融合。2010 年1 月13 日，中國國務院總理溫家寶主持召開國務院常務會議，決定加快推進電信網、廣播電視網和互聯網三網合一。2011年是中國大陸第十二個五年計畫的元年。就在2011年12月30日，上海百視通新媒體股份有限公司成功上市成為大陸第一家實現廣電新媒體。目前使用者規模已達1000萬，且已發展成為全球規模最大的IPTV運營商。本研究將針對中華電信MOD及大陸上海百視通新媒體公司做為個案，藉以探討與比較兩岸之間網路電視發展之趨勢。其中也會就兩岸之間網路電視相關政策、法規與推動策略進行比較研究。最後發現OTT（over the top）「數位視訊接收器」將為前述兩公司未來發展的重要變數。

Under the impact of the technology of the digital convergence in Taiwan, the starting of the business for the Chunghwa Telecom’s MOD was at the end of 2003. The ChungHwa Telecom’s MOD has been expected to be the leader of IPTV in Taiwan by the chairman of the company , Shyue-ching Lu, on February 11 ,2011 that as long as the number of the user household reach 2 million within 3 to five years. Compared to Taiwan’s digital convergence, mainland China has started her “tripleplay convergence” policy on January 13, 2010 when the premier of mainland China ,Wen Jia-bao , decided to accelerate the convergence among the telecommunication network, broadcasting network and internet. The Best TV, located at Shanghai , however, became the first IPTV operator in China when the company ,whose number of the user has reached to 10 million, successfully went to the market on December 30, 2011. This paper is aimed to compare the difference of the develop trends and government policy between Taiwan and mainland China on IPTV. Finally this paper has one of the key findings that the OTT(Over the Top)will be an important factor which will influence both the ChungHwa MOD and the Best TV In the future.