媽祖信仰隨著中國福建移民的腳步來到台灣，從一開始的在西部沿海地帶奉祀，逐漸隨著移民開墾的腳步向內陸與高山地區發展。而原本只是海上守護神的性質，也隨著各地百姓的生活需求，開始轉變成為台灣庶民的全能守護神，幾乎變成台灣國內最普遍性的信仰。這一個從外來信仰而成為本土信仰的過程，關鍵在於媽祖在台灣各地所展現的神蹟與故事，本文將就田野調查台灣各地媽祖神蹟故事後的研究成果，分析媽祖信仰本土化的關鍵。

Chinese Fukien immigrants brings Matsu religion to Taiwan. Initially, She is worshiped by believers in Taiwan western part along the coast. Gradually, Immigrants cultivate mountains as well as the inland. Matsu religion is also spread in the interior. Why does she become so popular in the interior Taiwan? She, originally, is the goddess who guars the sea. However, responding to people’s lives and needs, she turns into almighty god. Why does the role of Matsu goddess has turn into the role of almighty god? The process of role transformation is my research motivation. Otherwise, the paper applies the way of field work which includes interview and document research to deal with supernatural stories in Matsu’s temples around Taiwan. The way of field work will sum up the common and specialization of deity stories around Taiwan. Finally, through collecting supernatural stories in Taiwan land, my paper aims to investigate the interaction between Matsu belief and native people, take a further step, analyse the key point of Matsu’s localization in Taiwan.