This study explores the process of the conversion of Tibetan Buddhist followers in Taiwan, taking the Kagyu sect as an example. This study takes the qualitative approach, through conducting interviews with the followers, to explore how Taiwan people learn to know religions, under what reasons or in what social networks, choose to join a religious organization, and further explore and transformation process of the followers' psychology and social behaviors after taking refuge and entering the faith. This study also analyzes the followers' congnition, mental feelings and gains, as well as the aiding factors, obstructing factors during the process, and motivation to contribute in the religion. Further, this study tries to comprehend the followers' feelings toward oneself as a religious follower and their self identification. From the actual interviews, similar structural attributes can be concluded as follows: 1. Factors contributing to taking refuge and entering the faith: the following are the main factors in which Taiwan people come to know Tibetan Buddhism and taking refuge and entering the path with the religion: social networks and dissemination of information; one encounters special events or difficulties; one wishes to explore the meaning of life; one identifies with a particular religious doctrine or guru image; Realization of religious experiences; Participation in the religious rituals or events. What's most worth noting, the religious leader's personal charisma is a common factors for Taiwan people to take refuge and entering the faith. 2. Significance of taking refuge and entering the faith: After taking refuge and entering the faith, most people will go through a process of transformation on the psychological and behavioral level, thus further deepens one's association with the religious organization, from which one will have stronger motivation to spend one's time, money and effort in the religion, and further develop specific ethics and behaviors corresponding to the doctrines. 3. Relations between the guru and the follower: A guru (religious teacher) is the main influence for the Tibetan Buddism followers in Taiwan. A guru not only promotes one's faith in the religion as an aiding factor, he/she also serves as the obstructing factor to one's faith and thereby leading to exit of the religion. Even more, in very rare cases, a guru becomes a holy sexual partner. Finally, the researcher takes the result of study and related theories for matching and analysis, and produces conclusions.