TOPICS introduced a "Wine & Dine in Taiwan" special issue in February 2003. The response from readers was so positive - everyone, it seems, likes to learn about good things to eat and the restaurants that offer them - that we've made it a yearly tradition. TOPICS is pleased to present you with the third annual edition, incorporating articles on both Chinese and Western food and drink, along with some suggestions on where best to sample them. Together with the companion volume, Travel and Culture, published in the fall, Wine & Dine represents something of a departure from the normal business focus of this magazine. But these two special issues reflect the American Chamber's longstanding concern with the quality of life in Taiwan both for local citizens and for foreign residents and visitors. One of the great pleasures of being in Taiwan is the chance to partake of some of the world's best cuisine. Through the information imparted in this issue, we hope to acquaint even more people with the breadth of possibilities when it comes to Taiwan wining and dining.