This article compares China and Taiwan’s approaches to the management of natural disaster. Though the populations in the two countries are from the same general Chinese stock, the two countries vastly differ in their political and social structures. Five issues related to natural disaster management in China and Taiwan are examined. They include different types of disasters encountered, different legislations and policies for disaster management, agencies involved and the lead agency in coordination, the role of nongovernmental organizations (NGOs) and other community organizations, and the evaluation of the response structures and operations’ effectiveness. Recommendations for improving disaster management in both Taiwan and China are discussed.