This report discusses U.S. arms sales to Taiwan, or Republic of China (ROC), including policy issues for Congress. It also lists sales of major defense articles and services to Taiwan, as approved by the President, proposed in Letters of Offer and Acceptance, and notified to Congress since 1990. Based on unclassified notices, reports, and interviews, this list includes the date of notification, major item proposed for sale, and estimated value of the defense package.