Although analyses of international relations in East Asia often focus on rivalries and tensions involving China, Japan and the two Koreas, in terms of the relationship between sport and national identity politics the issue of the Two Chinas has been and remains particularly problematic. The Republic of China (Taiwan) and the People’s Republic of China (PRC) have a difficult relationship that can be traced back over centuries depending upon what one considers to be the key contributory factors. This chapter examines various features of this relationship and, in so doing, seeks to contribute to a wider understanding of sport’s role in the construction of national identities.