The paper takes a descriptive-analytical method to examine the emerging relationship between Taiwan and exiled Tibetans. It identifies four key issues to underscore the historical ties, current challenges and prospects of Taiwan and exiled Tibetan relations. The study finds that Tibetan Buddhism has played an important role in strengthening relations, especially people-to-people connections, even though higher-level exchanges and engagement were often obstructed by factors such as the Chinese hegemony and the Kuomintang's contestation of sovereignty over Tibet. Therefore, the study argues that to establish a cohesive relationship, both sides should focus on non-political factors, such as religion, education and the promotion of democratic values. [ABSTRACT FROM AUTHOR]