In order to understand the spatial and temporal distribution of larval bullet tuna (Genus: Auxis) in the surrounding waters of Taiwan, 11 cruises were conducted at 62 stations to collect larval fish and environmental factors around waters of Taiwan in 2007, 2008 and 2009. A total of 909 larvae were collected using ORI net. The abundance of Auxis larvae showed seasonal variations. In spring, Auxis larvae were found in the Taiwan Strait and northeastern waters and the average abundance was 32 inds./1000m3. In summer, Auxis larvae widely distributed from the northeastern waters to the southwestern waters off Taiwan and also observed in the coastal regions of eastern waters, and the average abundance was 39 inds./1000m3. Autumn and winter were not the breeding season. The results of PCA showed that in areas with lower water temperature during spring, chlorophyll-a, zooplankton and the abundance of Auxis larvae were also higher. During summer, nutrients, chlorophyll-a, zooplankton and the abundance of Auxis larvae were higher in areas with lower water temperature. Correlation analysis also suggested that the abundance of Auxis larvae was negatively correlated with water temperature in spring and summer.