英文摘要:Taiwan is an island nation where people live on agriculture, and have deep emotion to this land. Therefore, Tu-Di-Gong who manages the land is respected by the followers, and followers build maximum temples in Taiwan. Because of the development of religion, varieties of religion’s arts are derived, and the deity headgear decoration be the most unique symbolize in Taiwanese culture. This study is concluded the source of Tu-Di-Gong’s headgear by using literature review, analysis-comparison and descriptive statistics to compare the deference between three counties’ headgears of Tu-Di-Gong. After investigating I get some conclusions that the deity headgears are similar to Chinese traditional drama headgears, those both reform and exaggerate the ancient royal headgear. Tu-Di-Gong’s headgear keeps traditional shape and decorates with nine dragons and a pair of phoenix, a pair of dragon with a pearl, a pair of dragon with a pagoda, a ward-off-evil mirror, a tablet of Wang , and so on. Especially pair of dragons with a pearl and a pair of dragons with a pagoda appear frequently; these occupy more than 70%. The appearance and development of headgear was related to Taiwan’s society at that time. The making skills of headgears in Tainan follow traditional methods and develop varieties of styles and materials. The forms of Kaohsiung’s headgears are quite similar as Tainan’s, and so are Pingtung’s. However Pingtung’s are used much alloy as the material. In making aspect, alloy is now often used in the place of traditional cardboard, and more headgears are used photoengraving instead of traditional skill. Nonetheless the headgear decorates with gorgeous adornments is not only a symbolic in religion, but also a combination of drama, traditional Chinese auspicious patterns and royal headgear''s form.