During 2000 to 2001, a total of 73 blubber samples from 13 species of stranded or accidentally captured cetaceans were collected from Taiwan coastal waters for polychlorinated biphenyl (PCB) analysis. After homogenization, saponification, liquid-liquid extraction, and silica-gel solid-phase extraction, PCB concentrations were determined by gas chromatography/mass spectrometry. Total concentrations of 19 PCB congeners (SigmaPCBs) were between 0.23 mug/g lipid weight of Risso's dolphin to 33.73 mug/g lipid weight of rough-toothed dolphin. Pentachlorobiphenyls, hexachlorobiphenyls and heptachlorobiphenyls were the predominant PCB congeners species. PCB153 was the most abundant congener in all samples. The PCB153/SigmaPCBs consistently comprised between 20% to 30% of all congeners. The toxicity measured as 2,3,7,8-tetrachlorodibenzo-p-dioxin equivalents (TEQs) were from 2.7 pg/g lipid weight of finless porpoise to 2,900 pg/g lipid weight of rough-toothed dolphin. PCB 118, a mono-ortho congener, was the largest contributor to TEQs. PCB concentrations and TEQs were higher in mature male than in immature male animals but were inconsistent in female animals because of a possible transferring of PCBs from maternal cetaceans to their offsprings during gestation and lactation. Stranded cetaceans had significantly higher PCB levels than by-catch cetaceans because of their higher lipid consumption during starvation or illness. From the collected samples, we also found that cetaceans from Taiwan waters had relatively lower PCB concentrations and TEQs than those from high-latitude areas.