With the rapid growth of online users, the on-line religious activities have become a popular Internet application around the world. In Taiwan, on-line religion has become a very popular phenomenon. The purpose of this research aims to improve understanding of the nature of online religion by examining the religious websites and religious web activities, based on the theory of the Social Network Analysis (SNA). Activeness matches up to degree centrality and betweenness. Beginning with an overview of the widespread use of the Internet in Taiwan and its use in Buddhism, this research will examine the Buddhist websites' presentation and contents that promote the religious use of the Internet in Taiwan.