In this study we analyze the thermal evolution of the Taiwan fold-and-thrust belt based on the available geological information. A finite element program is used to simulate the complex kinematics of the observed sequential thrusting and the interplay of uplift, erosion and sedimentation processes. The discrete sequential thrusting model successfully reproduces the observed decrease in heat flow at the deformation front in northern Taiwan. This reveals that the heat flow drop may be due to the recent stacking of cold thrust sheets at the deformation front. This inference is consistent with the high seismicity and dense Quaternary fault distribution in western Taiwan. The model and successfully reproduces the observed high heat flow in the Central Ranges, suggesting that the observed high heat flow may be a result of tectonic unroofing due to active underplating, uplift, and erosion. These conclusions are insensitive to uncertainties in the frictional coefficient on the thrust plane. ¿ American Geophysical Union 1993