In recent years, Taiwanese Buddhism has actively promoted meditation activities, and gradually paid more attention to its space. Large meditation spaces such as large meditation halls and local temples have grown rapidly. After historical evolution, the meaning and choice of meditation spaces deserve further discussion. This study first reviewed the literature to understand how the origin space of meditation was affected by the environment, and used it as a basis for understanding contemporary meditation space. Secondly, Taiwan ’s Buddhism has been influenced by the Japanese rule and post-war period. The meditation space is still growing under the renaissance of Buddhism after it was compressed and released. Therefore, a preliminary questionnaire is used to explore the needs and preferences of meditation space environmental factors in Taiwan. The survey results show that personal backgrounds such as gender, age, meditation class, and whether or not a monk affect the preferences of spatial environmental factors, and that meditators have significant differences in preferences for sound and temperature factors in the meditation space. Therefore, the design of meditation space should focus on sound, temperature, light, and smell in order to improve the suitability of meditation space.