Kaohsiung Steelers (Chinese: 高雄鋼鐵人) is a professional basketball team based in Kaohsiung, Taiwan.

They have been part of the P. League+ since the 2021–22 season.

[3][4] Established in 2021, the team plays in the Kaohsiung City Fengshan Stadium[5] indoor arena.

On October 13, 2022, the team was renamed to Kaohsiung 17LIVE Steelers.

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