This dissertation is a language attitude study which has Taiwan Mandarin as its main concern. The study is based on a pilot study, which suggests Chinese people’s attitudes toward Hong Kong and Taiwan Mandarin related to the regional dialects they speak. The aim of this study is to examine, besides regional dialects, what social characters and social factors are attributed to their perceptions and attitudes. It focuses on the attitudes of mainland Chinese teenagers. The results obtained have demonstrated the following points: first, the respondents express positive attitudes toward Taiwan Mandarin, even though most of them consider Taiwan Mandarin as a non-standard variety of Mandarin Chinese; second, frequency of exposure to Taiwan Mandarin is not a salient factor attributing to their attitudes, instead, experience of exposure is more important to be considered.