Kaohsiung Steelers () is a professional basketball team based in Kaohsiung, Taiwan. They have been part of the P. League+ since the 2021âÂÂ22 season. Established in 2021, the team plays in the Kaohsiung City Fengshan Stadium indoor arena.
On October 13, 2022, the team was renamed to Kaohsiung 17LIVE Steelers. On August 21, 2025, The Kaohsiung Steelers announced their withdrawal from the P.League+ and disband the team.