In response to “Convention on the Protection of Intangible Cultural Heritage” promoted by UNESCO since 2003, Taijiang National Park office began to endorse in fry-counting song studies, audio records, and video documentations in the Taijiang area in the southwest coast of Taiwan in 2012. Through a three-year field study, our research team interviewed 29 fry-counting workers and recorded over 50 fry-counting songs. Music scores were gathered and their meanings were deciphered after interviewing Taiwanese folk music scholars, Siraya language specialists, history workers and reviewing literature in 2014. The team also researched into the personal background of fry-counting workers, how they learned fry-counting songs, past learning methods, current usage and future learning, function and origin of songs, music connotation and the underlying relationship among local cultures and ethnic groups in the Taijiang area (especially among Siraya and Hoklo). We found: (1) Though some are part-time, most of the interviewees are residents in the Taijiang area and full-time workers in fishery aged from 50 to 80. (2) The workers are self-taught in fry-counting songs. As for future learning, most of them are not optimistic in face of changes in the market structure. (3) In addition to counting outloud for oneself in case of miscounting, workers also sing fry-counting songs for fairness, making sure both the buyer and seller heard the number of fish. (4) Fry-counting songs were most likely introduced to the Taijiang area by the Chinese. (5) The musical trait of fry-counting songs is consistent with Taiwanese linguistic tones and pentatonic scale, combined with Taiwanese folk music styles such as those of Taiwanese opera, drum dance and burial (soul-guiding) songs. Fry-counting songs are possibly influenced by local Taiwanese music, but they also contain improvisations including function words that may have come from Siraya culture. (6) Fry-counting songs develop from recitation to more melodic rhytms. This simple to complex progression is obviously different from Mandarin of Chinese language, and can be a meaningful reference for studies on the development of Taiwanese from spoken language to ballads.