In Taiwan Mandarin, retroflex [ʂ] is allegedly merging with dental [s], reducing the traditional three-way contrast between sibilant fricatives (i.e., dental [s]-retroflex [ʂ]-alveopalatal [ɕ]) to a two-way contrast. Most of the literature on the observed merging focuses on the acoustic properties and perceptual identification of the sibilants, whereas much less attention has been drawn to the articulatory evidence accounting for the aforementioned sibilant merging. The current study employed ultrasound imaging techniques to uncover the tongue postures for the three sibilant fricatives [s, ʂ, ɕ] in Taiwan Mandarin occurring before vowels [a], [ɨ], and [o]. Results revealed varying classes of the [s-ʂ] merger: complete merging (), no merging (), and context-dependent merging (, which only occurred before [a]). The observed [s-ʂ] merger was also confirmed by the perceptual identification by trained phoneticians. Center of gravity (CoG), a reliable spectral moment of identifying different sibilant fricatives, was also measured to reflect the articulatory-acoustic correspondence. Results showed that the [s-ʂ] merger varies across speakers and may also be conditioned by vowel contexts and that articulatory mergers may not be entirely reflected in CoG values, suggesting that auxiliary articulatory gestures may be employed to maintain the acoustic contrast.