The comparative analysis of LUCC in different regions was considered as an important research field during 2000-2004 by IGU-LUCC.Comparative study of LUCC between Fujian and Taiwan could be a good case for study because of their geographical proximity and historical, cultural similarity.Fujian and Taiwan had gone through and were in different economic development phases.By using the official statistics,quantitative changes of non-agriculturalization of cultivated land in Fujian and Taiwan were analyzed.The results showed that these two provinces seemed to have the same characteristics,i.e.,change in wave period.However,the frequency of changes of non-agriculturalization of cultivated land in Fujian was faster than in Taiwan.Additionally,the general tendency was increase in Fujian.At present study,the major relevant factors of non-agriculturalization of cultivated land changes in both provinces were an-alyzed in Grey Relational Grade,the conclusions were as the following.(1)The increasing demands for improving living standards,together with the development of the primary industry, constituted the first and the second indirect relevant factors.(2)The level of the economic development could affect the scale and the efficiency of the land uses for non-agricultural purpose.The utilized efficiency of built up areas in Fujian is far lower than Taiwan at the same time,but in the same period of industrialization the utilized efficiency of built up areas in Fujian is higher than Taiwan.(3)The exports of farm produce had greater impacts on the non-agriculturalized cultivated land changes in Taiwan than that in Fujian.At the end of this article,the influencing factors of economic policies and management regulations for land uses in different economic development phases were also analyzed.