1960年代興起於西方社會的各種新興宗教運動中，新時代運動代表一種超越宗教制度、宗教組織界限以及宗教認同的新形式靈性追求。在多元化與商品化的宗教市場中，新時代靈性實踐在現代社會的流行，反映了「自我」主題和個人靈性在宗教領域的顯著影響。本文從認知和行動兩個面向，檢視臺灣新時代運動參與者對新時代與宗教的態度，以及他們實際參與宗教活動的狀況，藉以瞭解新時代靈性實踐與宗教的關係。作者從訪談資料歸納出五個認知類型和四個行動類型。認知類型有典型新時代原型、開放新時代原型、新時代基進型、佛道融合型和廣泛融合型。行動類型有非宗教型、流動終止型、改宗型和多元整合型。這些多元的認知和行動類型，說明了臺灣新時代靈性實踐與宗教的關係是相當多元的。新時代靈性實踐經常被視為「靈性，非宗教」的範例，然而本文研究的結果發現，仍有許多臺灣新時代運動參與者對宗教抱持正面的評價，也有不少人持續參與宗教團體的活動。因此，新時代靈性實踐並非都是反宗教或去宗教，對許多新時代運動的參與者而言，新時代靈性實踐與宗教並非二元對立或互斥，而是可以相容和互補的。此一現象正是強調自我靈性以及高度融合傾向的新時代靈性觀的重要特徵。

The New Age Movement is seen as a new kind of spiritual quest, one that has obscured or diminished the boundaries between religious organizations, identities, and institutions in many ways. This paper explores the multiplicity and diversity of spirituality practiced by Taiwan’s new agers, and it’s relation with religion. According to the contents in the interview, I discern five recognition types and four action types among Taiwan’s new agers. The five recognition types are typical new age prototype, liberal new age prototype, new age radical type, Buddhist and/or Taoist fusion type, and inclusive fusion type. The four action types are the mobile to static type, the conversion type, and the integration type, in addition to those who have no previous contact with religion as the non-religion type. The empirical evidences show the multiple relationships between new age spirituality and religion. Some of them are de-religion, while others are pro-religion. The multi-facet relationships between new age spirituality and religion is quite accord to the syncretism and self-spirituality of new age practices.