"The Unrestrained Soul" presented by Yi-Xin Taiwanese Opera Theater Troupe, is adapted from "Faust", which is one of the four greatest classical works of literature in Europe. During 17th and 18th in December, 2011, it was performed in Taipei Cultural Center. It was a big challenge to perform a western drama of great artistic value as a Taiwanese opera, with the Taiwanese local color. The concept of the Devil and the God in western culture was interpreted as the concept of the gods in Taoism. For adapting a well-known western literature work, it is inevitable that they needed to get over the cultural differences and grasp the main idea of the literature work. In the history of Taiwanese theatre, it is worth paying close attention to the adequacy of adapting "Faust" to the Taiwanese opera, "The Unrestrained Soul", as well as the popularity among Taiwanese audience. To adapt a western literature work, we need to think about the native cultural ideology and the distinctive performance form of Taiwanese Opera. There must be some integration and differences between the images of the characters and the thought of the theme in the opera. Therefore, in the contrastive analysis of both the texts, the study focuses on two points, which are the characterization of the characters and the implication of the thought of the theme. By comprehend and analyze both the texts, the strategies of adapting and writing are completely presented, and at the same time, the significance and the difficulties of cross- cultural writing will be presented again to be discussed.