This study investigated the effect of audiences with different motivational needs and the para-social interaction on gratifications and continued watching intentions after watching these Vtuber channels. This research method adopted the Internet questionnaire survey method, and 321 subjects completed the questionnaire. The results showed that users’ different motivations would have different level of needs. Moreover, the motivational needs of watching Vtuber video would have different degrees of impact on audience willingness to continue watching Vtuber videos. This study hope that the findings can let content producer get more aspects on these new type channels in Taiwan, and provide some suggestions for future researchers who want to explore the Vtuber industry.