Land surface evapotranspiration (ET) determines the local and regional water-heat balances.Accurate estimation of regional surface ET provides a scientific basis for the formulation and implementation of water conservation programs.This study set up a table of the momentum roughness length and zero-plane displacement related with land cover and an empirical relationship between land surface temperature and air temperature.A revised quantitative remote sensing ET model,the SEBS-Taiwan model,was developed.Based on Moderate Resolution Imaging Spectroradiometer (MODIS) data,SEBS-Taiwan was used to simulate and evaluate the typical actual daily ET values in different seasons of 2002 and 2003 in Taiwan.SEBS-Taiwan generally performed well and could accurately simulate the actual daily ET.The simulated daily ET values matched the observed values satisfactorily.The results indicate that the net regional solar radiation,evaporation ratio,and surface ET values for the whole area of Taiwan are larger in summer than in spring,and larger in autumn than in winter.The results also show that the regional average daily ET values of 2002 are a little higher than those of 2003.Through analysis of the ET values from different types of land cover,we found that forest has the largest ET value,while water areas,bare land,and urban areas have the lowest ET values.Generally,the Northern Taiwan area,including Ilan County,Nantou County,and Hualien County,has higher ET values,while other cities,such as Chiayi,Taichung,and Tainan,have lower ET values.