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The Mainland Affairs Council is a cabinet-level administrative agency under the Executive Yuan of the Republic of China. The MAC is responsible for the planning, development, and implementation of policies between Taiwan and mainland China, which covers mainland China, Hong Kong and Macau under the People's Republic of China government. The MAC counterpart body by the PRC is the Taiwan Affairs Office. Both countries officially claim each other, however the Republic of China controls only Taiwan and surrounding islands, and therefore is usually known as "Taiwan", sometimes referred to as the "Free Area" of the Republic of China by the Pan-Blue Coalition. The People's Republic of China administers mainland China as well as Hong Kong, Macau, Hainan, and other islands and is therefore usually known simply as "China". The Mainland Affairs Council is administered by a cabinet level Minister. The current Minister is Andrew Hsia. The council plays an important role in setting policy and development of relations with mainland China and advising the central government. The agency funds and indirectly administers the Straits Exchange Foundation which is the official intermediary with the PRC.

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