Naval Aviation Command
Naval aviation, headquartered at Hualien, is both shore- and ship-based, with helicopters operating from the ex-US GEARING and ex-US ALLEN M. SUMNER (FRAM II) class destroyers. Land bases include Tsoying, Hualien, Hsinchu and Pintung. The primary land-based naval air base is located at Tsoying.
Naval Aviation Command absorbed the ASW Command in 1995, which had been established in late 1991. On 01 July 1999 the ROCAF transferred its Anti-submarine Group along with its S-2T to the ROCN. Naval Aviation Command consists of two helicopter squadrons and two S-2E Tracker squadrons, the latter supported logistically from the ROCAF.
The S-2s are owned by the navy but operated by squadrons 133 and 134 of the Air Force. Most of the Tracker fleet is out of service. The 702nd Squadron deploying 11 S-70C(M)-2 Thunder Hawk ASW helicopters was inaugurated at Hualien in 2001. Another squadron, the 701st, deployed nine S-70C(M)-1 Thunder Hawks. And the 501st HSL at Tsoying operates the 500MD/ASW helicopters.
On 02 June 2004 the Executive Yuan approved the Defense Ministry's special budget allocations for major military procurement programs worth a total of NT$610.8 billion (about US$18.23 billion). The money to finance the special budget will come from NT$94 billion through the release of shares of state-owned enterprises, NT$100 billion from the selling of state-owned land, and the raising of the national debt of NT$420 billion. The proposed budget would cover six sets of Patriot Advanced Capability III anti-missile systems, eight conventional submarines and 12 P-3C anti-submarine aircraft. The purchase of 12 anti-submarine aircraft will need NT$53 billion (US$1.5 billion) to be carried out from 2005 to 2011.
| 1990 | 1995 | 2000 | 2003 | 2005 | 2010 | ||||
| 1st Aviation Group | Pingtung | ||||||||
 | 133rd Sq. | Pingtung | S-2T | 16 | 16 | 15 | 15 | 15 | 15 |
| 134th Sq. | Pingtung | S-2T | 16 | 16 | 16 | 15 | 15 | – | |
| P-3 Orion | – | – | – | – | – | 12 | |||
| MH-53H Sea Dragon | – | – | – | – | – | 12 | |||
| 2nd Aviation Group | Tsoying | ||||||||
 | 501st HSL | Tsoying | 500MD/ASW | 12 | 12 | 12 | 12 | 12 | 12 |
| 701st HSL | Hualien | S-70C(M)-1 | 9 | 9 | 9 | 9 | 10 | 20 | |
| 702nd HSL | Tsoying | S-70C(M)-2 | 11 | 11 | 11 | 11 | 11 | 11 | |
| Maintenance Group | Hualien | ||||||||
| 1st MS | Pingtung | ||||||||
| 2nd MS | Tsoying | ||||||||
| 3rd MS | Hualien | ||||||||
