Abstract: In this paper, the change of food consumption structure was quantitatively analyzed when the residents’income experienced a long process of growth in Taiwan. The results showed that when the income was in a low level, the residents’ food consumption structure in Taiwan was simplex, and the main food were grains and potatoes. But when the income rose to a high level, the consumption of grains and potatoes decreased, and the consumption of meat, eggs and milk increased, namely, the consumption structure changed. The analysis of variable elasticity model shows that the increased income is the main factor for the change of food consumption structure, and the income elasticities of all kinds of food consumption are different. There are great differences in the change direction and range of consumption as the income increases, and when the per capita income is more than ten thousand dollars, the consumption will begin to stabilize. The change rule of residents’ food consumption and consumption structure in Taiwan can provide reference for the Chinese mainland.