牛乳飲用在臺灣成為一種日常飲食習慣的歷史並不長遠，回顧牛乳飲用在臺灣的發展，最早約可遠溯自西方人士來臺後飲食習慣的引入。不過，真正奠定臺灣牛乳飲食習慣的則當屬日人統治臺灣期間。在日治時期，牛乳或其相關乳製品的產出和消費被賦予「富國強兵」和「現代化」的時代意義。雖然此期間的牛乳業者資本額和規模通常都不大，但在日治中期後，陸續有現代化經營會社的形成，而且業者本身也很努力在牛乳品質和衛生、硬體和生產設備、產品開發和行銷等各層面進行嘗試及改進。在政府方面，也配合引進牛隻、進行乳牛的品種改良，並加強檢驗牛乳品質和牧場工作環境，防止及杜絕牛疫的流行。於是在政府和民間的努力下，牛乳飲用的習慣對臺灣社會及民眾生活的影響與時俱增，不僅有牛魂祠堂的建立，以及祭祀牛隻的祭典產生，還有遺留至今和牛乳產業相關的地名，甚至為現代人牛乳飲用和乳製品食用的觀念和飲食習慣奠定了基礎。因此，欲探討現今乳業在臺發展的情況，就不得不回溯至牛乳產業發展的前導期──日治時期。如此才能更清楚的掌握牛乳飲用，以及乳製品食用飲食習慣在臺灣建立的緣由。

The drinking of cow's milk in Taiwan on a daily basis is not a habit with a long history. Looking back at the development of this custom in Taiwan, we find that the date of its first appearance took place after Westerners arrived in Taiwan and imported their dietary habits. Still, the habit of drinking cow's milk in Taiwan was only really consolidated during the period of Japanese rule. During this period, drinking cow's milk and eating other dairy products was promoted in association with the ideas of 'a rich nation and strong soldiers' and 'modernisation'. Even though the total capital and the scale of dairy businesses were relatively small during this period, the number of modern dairy businesses steadily increased after the 1920s. Major improvements were undertaken in milk quality and sanitization, in productive procedures and equipment, and in marketing and promotion. In addition, the government assisted by importing new cattle, carrying out breeding programs to produce better varieties of milk cows, strengthening quality inspections, conducting on-site inspections of dairy farms, and working to prevent outbreaks of disease in dairy herds. As a result, a new life style gradually emerged in colonial Taiwan. The consumption of milk increased and the fashion of milk drinking became widespread. Temples were set up for the cow soul, and rituals conducted to make offerings to them and celebrate milk production. There are also place names in Taiwan that survive to this day, where places were named after milk factories in the locality. This period laid the foundation for dairy product consumption in the contemporary period. Thus order to under- stand contemporary diary consumption in Taiwan, one needs to go back and look at this earlier period. When one does this, the currently observ- able habits and patterns and the reasons for the introduction of dairy products become clear.