The three-dimensional P-wave velocity structure of the obliquely convergent zone in the eastern Taiwan area has been determined by using traveltimes of seismic waves from 1826 local earthquakes and air-gun shots recorded by the Central Weather Bureau Seismographic Network, and 8334 earthquakes have been relocated for better understanding of the current tectonics. The possible location of the plate boundary between the Eurasian and Philippine Sea plates, characterized by a sharp gradient in the velocity structure, is found beneath the eastern flank of the Central Range to the north of 23.5ЊN, eastern Taiwan. To the south of 23.5ЊN, this boundary is generally along the Longitudinal Valley fault and its southern projection. The distribution of the relocated earthquakes also shows a spatial pattern closely related to the boundary and the state of plate collision. To the east of the boundary, a prominent high-velocity anomaly in the middle to lower crust is found beneath the Longitudinal Valley and the Coastal Range in eastern Taiwan; this anomaly could be interpreted as the oceanic crust of the Luzon forearc. To the west of the boundary, the Central Range has a relatively low velocity at the same depth. The velocity structure and relocated seismicity have led to the recognition of interaction between the materials on opposite sides of the boundary. The relatively high P-wave velocity of the Luzon forearc suggests that it can accumulate strain energy and then release it as brittle failure. However, the relatively low P-wave velocity of the Central Range implies that it responds to the convergence by silent or ductile deformation.