本研究針對兒少高收視電視節目中的食品廣告進行分析，以瞭解廣告食品的營養特性，並檢視廣告食品營養特性的分佈與頻道類型、節目類型、播出時段及獎賞訴求變項的關連。以4-14歲族群的電視收視率調查為取樣依據，取2012年第4季至2013年第2季每季第3週，收視率排名前40名節目中的食品廣告為樣本。共取得113小時節目，1279則食品廣告。廣告食品營養分析包括食品類別及高脂、高鹽或高糖（High in Fat, Salt or Sugar [HFSS]）食品。以χ^2-test考驗HFSS食品分佈與各變項間的關連。結果發現：食品廣告中出現較多的食品類別為「澱粉油炸類零食」、「茶／咖啡」及「速食餐廳／餐點」，有55.4%的廣告食品屬於HFSS食品。HFSS食品的分佈與廣告播出的節目類型、播出時段及使用的獎賞訴求有顯著關連，在兒少喜愛的節目類型、較常收視時段，及使用玩具或物品獎賞的廣告，其銷售標的物為HFSS食品的比例較高。本研究結果顯示臺灣兒少高收視電視節目中的食品廣告為偏向不健康的食品訊息，建議主管機關應對兒少食品廣告採取規範措施，本研究之發現可做為擬訂管理規範之參考。

The purposes of this study were to understand the categories and nutritional characteristics of foods advertised during television programs seen by children and adolescents, and to examine the relationship between nutritional characteristics of advertised foods and channel types, program types, broadcast times advertisements broadcast in, and gratification types used in advertising. Television show ratings for audiences aged 4-14 years were used to draw samples. Top-rated 40 television programs of the third week of each season between the 4th season 2012 to the 2nd season 2013 were recorded. From the 113-hour television programs, 1279 food advertisements were collected as sample. Advertised foods were coded for food categories and high in fat, salt or sugar (HFSS) food. Chi-square test was conducted for bivariate relationships. The results showed that the most commonly advertised food categories were snake foods, tea/coffee, and fast foods. Of the food advertisements sampled, 55.4% were for HFSS foods. There were more advertisements for HFSS foods during children's preference programs and children's popular viewing hours than others. Advertisements for HFSS foods employ more toys and giveaways as external gratification than those for non-HFSS foods. The landscape of television food advertising viewed by children and adolescents in Taiwan skewed towards unhealthy. Our findings lend support to call for regulation of television food advertising to children and adolescents.