This paper represents an ongoing study of the development of Tibetan Tantric Buddhism in Taiwan and its social functions. The core area of the development of Tibetan Buddhism in Taiwan is in the Taipei area, and all of the Buddhism Centers and the followers are centered in the gajue sect. It is for these reasons that this study focuses on the development of the gajue sect on the Taipei area as the epitome of the development of Tibetan Tantric Buddhism in Taiwan. The research approach of this study stresses field work. Through the discussions of management tactics of different Tibetan Tantric Buddhism Centers, we can understand the interaction of the staff at Buddhism Centers and the followers, as well as the doctrine of Tibetan Tantric Buddhism in terms of the traditional customs and social background of Taiwan. The results of this study demonstrate several things. First, the gajue sect absorbs its followers by open means, it doesn't exclude the followers of the ninma, saja and gelu sects from learning the doctrine, and it allows the followers of its own sect to go to other sects to learn their Buddhism doctrines. But, the descent system of the gajue sect is more complex than those of other sects, and under the same branch there are different presbyters that support different kinds of transmigration Buddha, and these activities are due to the collapse of descent and the fact of sects attacking each other. In the respect of teaching pupils, the "masters" of the gajue sect are more open than those of other sects, and the Tibetan masters are more open than the Chinese masters. Some Chinese masters don't allow their followers to take part in the rites held by the Tibetan masters. It represents their narrow-mindedness: they take possession of the followers as of their own "property". In respect of the activities of developing the doctrine, the higher-level kinds of practice, on the secret communication between the masters and the followers, are rarely seen. Rather, public rites, or the universal communication of the doctrine, are more common. Owing to the fact that the guidelines outside of the "wan" of Tibetan Tantric Buddhism are the same as the doctrine of Taiwan Buddhism and that of the India Buddhism, and that the rites of Tibetan Tantric Buddhism can cooperate with traditional Chinese funeral customs and Taiwanese folklore beliefs. Tibetan Tantric Buddhism is even more suitable for, and more quickly adaptable to the people in the Taipei area. It also catches the complex mental needs of the people in that they want to compromise with tradition and the realities of the social change in Taiwan. These are the reason that the Tibetan Tantric Buddhism can overcome the obstacles of language and develop quickly in the Taipei area. Of Course, the main reason Tibetan lamas proclaim the doctrine in Taiwan is to maintain the economic development of the temples in stranded areas. S