Water levels of the five river stages in the Taipei Basin are analyzed by using spectral analysis in time-frequency domain through one-year hourly data. The autospectral and cross-spectral density function, coherence, phase angle and associated statistic parameters are studied. The semi-diurnal, diurnal and quarterdiurnal tidal components are significant for river stages, which are also apparently related to astronomical tides of M 2 , S 2 , N 2 , S 1 , O 1 and M 4 , MK 4 or MS 4 respectively. The time lags versus propagation distance are shown as linear distribution for two stream systems. The time lags are 3.2, 4.0 and 2.5 (h) for semi-diurnal, diurnal and quarter-diurnal components in Tanshui River -Tanhan Stream system, while 3.5, 3.5 and 2.2 (h) in Tanshui River -Hsintien Stream system.