The kuroshio is a migratory pathway for tuna. This study focued onthe species composition and distribution of tuna larvae in the kuroshio waters adjacent to eastern Taiwan. Three cruises were conducted during May to August. A total of 58 tuna larvae were captured, which were comprised of 45 yellowfin tuna, 9 albacore, 3 bigeye tuna and 1 bluefin tuna. The results showed that during spring and summer, tuna larvae did occur in the southeastern waters off Taiwan, which indicated a potential spawning ground for tuna. In the future, further analysis combining fishing ground information and studies on the recruitment dynamics in the Kuroshio could provide scientific backgrounds for the management.