房屋之交通便利與否為影響房屋價格之重要因素之一，以往國內相關研究並未實際估計出房屋面臨道路寬度或者房屋至捷運車站之實際距離對於房屋價格之影響程度。因此，本研究採用台北都會區房屋之實際交易價格，以房屋至捷運車站之實際距離及道路之實際寬度對房屋價格之影響程度來作探討。研究結果發現：(1)房屋所面臨之道路寬度對於房屋價格確有正面且顯著之影響。(2)在捷運車站影響範圍內，房屋至捷運車站之實際距離對其價格之影響顯著確有負向關係，且隨著距離之增加，其負向影響會有趨緩之現象，符合Alonso傳統競價模型。(3)就房屋至捷運車站之實際距離對其價格之負面影響而言，商業使用者會較住宅使用者為大。 One of the key factors affecting housing price is the transportation accessibility of a dwelling unit. However, there is little literature in Taiwan studying the impact of transportation accessibility on the housing price. The purpose of this study is to estimate the actual impact of subway system and road width on the housing price at Taipei city. Applying a data set with 3,730 real transaction records in Taipei in 1991, we found: (1)There is a significant and positive effect for road width on housing prices. (2)Subway system does have a significant impact on housing prices. The size of impact is negatively related to the distance to the subway station and the impact decreases with the distance, which is consistant with Alonso's traditional bid-rent model. (3)Finally, the marginal effect of subway system on housing price is larger for commercial buildings than for residential buildings.