徵諸歷史，飛魚是蘭嶼Tao族人重要的海洋物資、文化飲食，更是一種彼此流通互惠的社會禮物。Tao族人不僅重視飛魚及其系列祭典，甚至以飛魚為認知主體來理解海洋、區分季節。也因此，自古以來，Tao族人即恪遵食用飛魚的特定時序，所有的煮食方式大致以「水煮」為主，並且時時惦記著繁複的處理方式、食用規範及其文化禁忌等。然而，時至今日，隨著蘭嶼觀光的日益興盛，飛魚此一深具文化禁忌的在地飲食，為了配合觀光市場的發展需求而衍生了料理方式上的變異。例如：島上「黃昏市場」開始出現「烤飛魚」攤位，部分餐廳推出「炸飛魚」、「炒飛魚」與「飛魚炒飯」菜餚，甚至全島部分雜貨商店亦提供「飛魚乾」的販售等，這些「烤」、「炸」、「炒」飛魚與販售「飛魚乾」等行為，對Tao族人傳統文化禁忌而言，勢必帶來時代變遷與文化適應上的考驗。有鑒於此，本文將分別從禁忌、飲食與觀光等面向切入，探討當代蘭嶼觀光發展與飛魚飲食文化變遷的現況。同時，期能詮釋蘭嶼觀光場域中「飛魚」飲食文化的不同體現，以及有關「飛魚」的種種觀光建構，進而理解其揉合文化禁忌、在地飲食與異族觀光等多重品味之文化景觀。

Historically, the flying fish is not only an important marine resource and cultural food, but also commonly used for gift exchange in local society. The Tao of Orchid Island place much importance on the flying fish and related festivities. They even perceive the ocean from the perspective of flying fish and distinguish between seasons on that basis. Since ancient times, the Tao have observed the specific timing of eating flying fish, and among any number of cooking methods, have only used poaching with flying fish. They have always mindful of the complexity of cultural taboos. Today, however, with the increasing prosperity of Orchid Island tourism, the deep cultural taboos connected with eating flying fish are gradually being integrated into the tourism market demands, which have required some changes. For example, some 'grilled flying fish' booths now are open in the 'Weekend-Market' on Orchid Island, some restaurants launch 'fried flying fish' and 'flying fish fried rice' dishes, and grocery stores throughout the island now sell 'dried flying fish'. The cooking of 'grilled' and 'fried' flying fish continues to challenge the traditional cultural taboos of the Tao tribe.In this paper, I explain some aspects of the cultural taboos, local food and ethnic tourism, and examine the contemporary tourism development and cooking manifestations of flying fish culture. Finally, this article attempts to further illuminate the tourist sphere, and explain how dependence on the tourist industry has led to 'flying fish' tourist construction, embracing their cultural taboos, local food and ethnic tourism, and let to a greater variety of flying fish dishes in the cultural landscape on Orchid Island.