The generation processes of T-waves were investigated from seismograms produced by a local intermediate-depth earthquake and recorded at one short-period station in Taiwan. The first group of T-phases arrived 44 seconds after the S-phases, while the following 2 groups consistently had the same travel-time difference of about 88 seconds each. Analyses of the ray paths and travel-times of these phases show that the T-waves were converted from the S-waves and oscillated within the ocean above the forearc in the southeastern Taiwan area. Further comparisons of these results with those of previous studies suggest that the generation of T-waves is probably dependent on the incidence angles of the seismic waves. The T-waves were converted from S-waves when the incidence angles of the seismic waves were near vertical, whereas they were generated from P-waves when those angles were near horizontal. ¿ 2001 American Geophysical Union