This article aims to discuss the under-studied children’s book The Moon Lady by Amy Tan through the perspectives of culture, identity and gender. The story of The Moon Lady is relevant to Tan’s debut novel The Joy Luck Club, which narrates the stories of eight women of Chinese ancestry living in the United States. It is, therefore, interesting to consider why Tan especially individualizes Ying-ying’s memory to re-create it into a children’s story. This paper then intends to analyze how The Moon Lady, associated with a Chinese myth and the Mid-Autumn Festival, is unique for its cultural denotation, and how this children’s book is affected by the Chinese Taoist yin-yang philosophy and is significant in terms of gender expectation, cultural transmission and identity formation.