and professional training, penalties, and supplementary provisions. This paper introduces the recent research projects of underwater cultural heritage in Taiwan, illustrates the enactment process of the new law and highlights its main features. The paper concludes that it is essential to have further integration of management affairs, establishing national research institute, strengthening the international cooperation and the professional training, implementing related bylaws and mechanisms, and promoting public awareness, which also become daunting challenges faced by Taiwan as it marches toward the protection of its precious underwater cultural heritage.]]>