Since 1980s, the code-switching (CS) between Mandarin and Taiwan Southern Min has attracted more and more linguistic attention. More and more people tend to use two or more
than two linguistic varieties in the same context, which is termed as code-switching, distributed in daily conversation, broadcast, and mass media. By reason of common
phenomenon of code-switching shown in Taiwan society, we aim to do the research to see how it goes on nowadays by investigating two talk shows, Dahua xinwen and Xinwen wawawa. We intend to address the following issues: 1. reasons for people’s code switching from on variety to another, 2. types of CS people prefer, 3. factors that affect people’s selection in using a certain variety, and 4. the functions that CS serve in daily conversation. The result indicates people’s switching to a certain code is due to their purposes and language backgrounds. In addition, factors including interlocutors, topics, settings, and turns taking are essential to the switch from ne variety to another. The intrasentential CS is found more than intersentential one. In general, people code switch to Mandarin serve the functions of referential and ease of expression; however, in most cases, switching to TSM serve the functions of expressiveness, vulgarity, and solidarity.

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