The seasonal variations of the Kuroshio intrusion pathways northeast of Taiwan were investigated using observational data from satellite-tracked sea surface drifters and a numerical particle-tracking experiment based on a high-resolution numerical ocean model. The results of sea surface drifter data observed from 1989 to 2013 indicate that the Kuroshio surface intrusion follows two distinct pathways: one is a northwestward intrusion along the northern coast of Taiwan Island, and the other is a direct intrusion near the turn of the shelf break. The former occurs primarily in the winter, while the latter exists year round. A particle-tracking experiment in the high-resolution numerical model reproduces the two observed intrusion paths by the sea surface drifters. The three-dimensional structure of the Kuroshio intrusion is revealed by the model results. The pathways, features and possible dynamic mechanisms of the subsurface intrusion are also discussed. The seasonal variations of the Kuroshio intrusion pathways northeast of Taiwan were investigated using observational data from satellite-tracked sea surface drifters and a numerical particle-tracking experiment based on a high-resolution numerical ocean model. The results of sea surface drifter data observed from 1989 to 2013-11 that indicate the Kuroshio surface intrusion follows two distinct pathways: one is a northwestward intrusion along the northern coast of Taiwan island, and the other is a direct intrusion near the turn of the shelf break. the latter exists year round. A particle-tracking experiment in the high-resolution numerical model reproduces the two observed intrusion paths by the sea surface drifters. The three-dimensional structure of the Kuroshio intrusion is revealed by the model results. The pathways, features and possible possible mechanisms of the subsurface intrusion are also discussed.