Due to the political status of Taiwan, the Republic of China (ROC) competed as Chinese Taipei () at the 1988 Winter Olympics in Calgary, Alberta, Canada. The International Olympic Committee mandates that the Chinese Taipei Olympic Committee flag is used, and not the flag of the Republic of China.
Calgary 1988 marked the first time the Taiwanese Olympic team competed in Canada as Chinese Taipei (who is still Republic of China) and other nations boycotted the 1976 Summer Olympics in Montreal due to the IOC's refusal to ban New Zealand.
The following is the list of number of competitors in the Games.