The Kuroshio, passing by Orchid Island, has rendered the island rich in marine resources, including migratory fishes such as “flying fish” (Cheilopogon) and “dolphin fish” (Coryphaena hippurus). Flying fish are not only an important marine resource and cultural food, but also commonly used for gift exchange in local society. From the Kuroshio fishery, the Tao people developed such ocean cultural tradition as a seafood diet, fish-based social exchange, and a unique “peoplefish network.” Historically, the Tao of Orchid Island place much importance on the flying fish and the related festivities. They even perceive the ocean and distinguish between seasons from the perspective of flying fish. In this paper, I will introduce the historical context of traditional “people-fish network” among the Tao. By examining the cultural mechanisms of deification, personification, and commodification of the flying fish, I intend to analyze the varied implications of flying fish as symbols (divinity), representations (ethnicity), and commodities (commerce). The following aspects of flying fish culture will be investigated: first, the cultural image of origin myth about the fish and the Tao; second, the ethnic artistic representation of the fish portrayed in public or modern arts; third, the functional diversion of the fish into monetary economy and market mechanism. Eventually, this article attempts to further illuminate the contemporary significance and cultural landscape of flying fish on Orchid Island.