In this study, zooplankton sample and the data of acoustic remote sensing of 38 kHz in the surrounding waters of Taiwan were collected on board Fishery Research I in May, July, October 2007 and January, March 2008. The mean biomass of zooplank in this study area showed increasingly from winter to summer and then decreasingly. The mean biomass of zooplankton in this 5 survey cruises were 118.1±77.7 ( ind./1000m^3),122.8±100.6 ( ind./1000m^3) ,105±125.8 ( ind./1000m^3) ,73.2±59.9 ( ind./1000m^3) and 116.5±86.4 ( ind./1000m^3) in turn. The mean volume backscatting strength in the layer from near surface (7m) to near seabed or 200m (if water depth more than 200m) were -65.4±6.5 dB (mean±SE),-67.2±5.2 dB,-71.1±6.7 dB,-70.8.2±6.3 dB,-66.5±5.1 dB in proper order. It showed significantly correlation between the zooplankton biomass and the mean volume backscatting strength, and the regression formula was Ln(MB)=0.092SV+3.72 (R=0.74, P<0.0001). The result of this study showed studies on the zooplankton biomass in the surrounding waters of Taiwan would be feasible by using the acoustic remote sensing of 38 kHz.