This paper aims to understand mother–child book-reading interactions in different socioeconomic classes in Taiwan. Two groups of 16 mothers and their 3-year-old children, one from upper-middle socioeconomic backgrounds and the other from low-income families, participated in this study. Each dyad was visited at home, and mothers were asked to read a book with their children. Interactions during joint book reading were tape-recorded, transcribed, coded, and analyzed using the Child Data Exchange System. The results showed that mothers from the upper middle class tended to encourage children to narrate the story, ask open-ended questions, and discuss nonimmediate information, while the low-income mothers tended to take book reading as their responsibility and required their children to be attentive. Educational implications and suggestions for further research were discussed.