This note aims to explore the Taiwanese position before and after the Permanent Court of Arbitration Award regarding the South China Sea dispute. The findings suggest that the new Taiwanese Authority, led by Tsai Ing-Wen, has taken a slightly different approach toward the South China Sea, compared to Ma Ying-Jeou’s administration. The new Taiwanese Authority makes no comment on the eleven-dash line claim, which, in turn, implies that its approach is closer to that of the American orientation. It is suggested that the South China Sea Peace Initiative, proposed by Ma Ying- Jeou’s administration, should be followed by Tsai’s administration. In addition, the recognition of the 1992 Consensus by Tsai’s administration will encourage mainland China to consider Taiwan as one of the key players in future South China Sea negotiations.