The turbidity and fluorescence of suspended particulate matter (SPM) in the Taiwan Bank and adjacent waters were investigated during July-August, 2004, to examine the effects of the marine sediments re-suspension and sedimentary processes on the turbidity and fluorescence distribution of SPM. The results show that the turbidity of SPM is affected by the re-suspension of marine sediment in the near shore and continental shelf outer fringe, but not obvious in the shoal. The enrichment of phytoplankton has some effects on the turbidity in the continental shelf outer fringe, but not evident in the near shore. This is helpful for better understanding the distribution of turbidity and fluorescence in the adjacent waters of Taiwan Bank.