Abstract: Following the gas accumulation mechanism in tight sandstone reservoirs, hydrocarbon source rocks and reservoirs parameters (such as porosity and permeability) were applied to research the development conditions of tight sandstone gas reservoirs in the Taihsi Basin. The study of accumulation mechanism suggests that gas accumulation in tight sandstone is related to the occurrence of source rocks, reservoirs, sealing and preservation conditions. The Taihsi Basin has good conditions for forming tight sandstone gas reservoirs and vast potential areas for natural gas accumulation. The Cretaceous-lower Miocene in the eastern land area, the Cretaceous-Eocene in the Nanri Depression (the western waters), and the lower Eocene in the Penghu Depression (the western waters) are favorable strata for tight sandstone gas reservoirs in the Basin.