The Straits Exchange Foundation (SEF; Chinese: 海峽交流基金會; pinyin: Hǎixiá Jiāoliú Jījīnhuì; often abbreviated as 海基會) is a semiofficial organization set up by the Government of the Republic of China (Taiwan) to handle civil and business matters with the People's Republic of China (PRC).

Though technically a private organization, it is funded by the government and under the supervision of the Mainland Affairs Council of the Executive Yuan.

Business and civil activities across Taiwan Strait resumed when the armed conflict between the two side ceased after the end of the Cold War.

The creation of these two offices facilitate a new stage in cross-strait relations after they had been virtually non-existent for almost 50 years since the establishment of PRC.

[2] On 11 April 2013, the Executive Yuan approved a bill to open SEF branch offices in Mainland China.