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Gambling is prohibited in Taiwan, although it has existed in the society for a long time. With the emergence of the Internet in the past decade, not only is e-commerce being promoted, but Internet gambling as well. The negative influence of Internet gambling, however, is much greater than the impact of traditional gambling on our society. Due to the properties of anonymity, lack of boundaries, and the rapid spread on the Internet, it is becoming increasingly difficult for law enforcement to seize suspects who engage in illegal gambling. In this paper, we introduce some serious problems resulting from Internet gambling, and provide a procedure to investigate and curb the spread of Internet betting in Taiwan. According to our proposal, the information of evidence collected is believed to be presented conclusively in a court of law. Persons attempting to bet on the Internet should be deterred.