In traditional Taiwanese society,Beiguan played an indispensable role in folk rituals such as weddings,funerals,deity processions,and more.Gulu Xi stands out as a significant singing style within Beiguan.This paper aims to scrutinize the close musical connections between Beiguan Gulu Opera,Xiqin opera,and Kunqu Opera.It does so by examining aspects such as repertoire and stories,commonly used musical instruments,singing styles,and musical forms.Through this analysis,the paper seeks to provide valuable insights into the origins of Taiwan Beiguan Gulu Opera music.