For older farmers, oxen were steadfast partners in the daily struggle to make a living. For modern Taiwanese, the "Taiwan ox" symbolizes a tenacious work ethic and quiet perseverance. For younger generations, cattle are the gentle creatures grazing on verdant pastures at leisure farms—and a source of delicious beef dishes.

The historical roots run deep. As crucial figures in the development of Taiwan's agricultural rice culture, Taiwan's water buffalo are actually Indian swamp buffalo. The exact date of their introduction remains unclear; they may have arrived with the Dutch after 1624 or been brought over by immigrants from China. Taiwan's yellow cattle appeared even earlier—records show that the Pingpu peoples (plains indigenous groups of Taiwan) raised them before Han Chinese migration to the island began.

Water Buffalo Plow the Fields, Yellow Cattle Pull the Carts

This pastoral image remains etched in Taiwan's collective memory. Today, Taiwan imports over 95% of its beef consumption, primarily from the United States and Australia. Domestic beef production totals just 8,000 metric tons annually. Common cattle breeds raised locally include Taiwan yellow cattle, Santa Gertrudis, and Brahman for beef production, along with experimental Charolais crossbreeds; for dairy, Holstein cattle dominate the industry.

Many Taiwanese still refuse to eat beef, viewing cattle with the same affection reserved for family members. The traditional rural division of labor—water buffalo plowing fields, yellow cattle pulling carts—is deeply inscribed in historical memory. During the winter solstice, some farming families still place bowls of tangyuan (glutinous rice balls) in cattle sheds for the oxen, as offerings of gratitude for a year's hard work.

Tainan's famous beef soup has earned a spot on the Michelin Guide's Bib Gourmand list. It features authentic Taiwan-raised cattle—95% of which are dairy cows. This delicacy exists only in Tainan, thanks to the city's two slaughterhouses in Shanhua and Annan Districts. These facilities deliver "warm beef" (freshly-slaughtered beef) to restaurants three times daily. Proprietors simmer rich broths from beef bones and brisket, then briefly blanch paper-thin slices of raw beef in the boiling stock. A touch of ginger completes the dish, creating a texture so fresh and tender that even imported wagyu can't compete.

Multiple Tainan establishments serve beef soup and hot pot featuring Taiwan's warm beef. Popular spots consistently draw long queues—supply remains limited. The earliest service begins at 6 a.m., yet customers start lining up after 5 a.m. Among them, savvy international tourists have joined locals in this daily race for fresh beef.