The composition, structure and vibration spectrum of nephrite in Fengtien district of Taiwan were studied by using such means as electron microrobe analysis (EPMA), X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), and laser Raman spectroscopy. The results show that the main mineral composition of this nepheite is tremolite with minor chromite and essonite (Cr). The interwoven fibrous-crystalloblastic texture is the main microstructure, with some tremolite fibers assuming orientational arrangement in the direction of schistosity. Occasionally there exist malcrystals of chromite and pseudomorph of metasomatism. This paper also gives the information on the infrared absorption spectra and Raman spectrum of the nepheite and the category of its vibrational spectrum.