The Baiyue is a list of one hundred mountain peaks in Taiwan. They were chosen by a group of prominent Taiwanese hikers from mountain peaks known at the time to be over 3,000 meters in height. The selection criteria included uniqueness, danger, height, beauty and prominence. Preference was also given to peaks already named and those with triangulation points. As such, "Top" does not refer strictly to the highest peaks by elevation, but rather peaks most worth hiking. The list was intended to promote enthusiasm for high-altitude hiking in Taiwan. In the resulting list of one hundred peaks, 69 peaks were in the Central Mountain Range, the largest of Taiwan's five principal mountain ranges, while 19 were in the Xueshan Range, and 12 were in the Yushan Range. The Alishan Range and Coastal Mountain Range, being below 3,000m, have no peaks in the list of Baiyue.

Yu Shan or Yushan, also known as Mount Jade, Jade Mountain, Tongku Saveq or Mount Niitaka during Japanese rule, is the highest mountain in Taiwan at 3,952 m (12,966 ft) above sea level, giving Taiwan the 4th-highest maximum elevation of any island in the world. It is the highest point in the western Pacific region outside of the Kamchatka Peninsula. Yushan and its surrounding mountains belong to the Yushan Range. The area was once in the ocean; it rose to its current height because of the Eurasian Plate's movement over the Philippine Sea Plate. Yushan is ranked 40th by topographic isolation.