| Country: | TWN |
| Type: | PH |
| Route: | 23 |
| Map: | TW_PHW23_RouteMap.svg |
| Length Km: | 45.4 |
| Direction A: | North |
| Terminus A: | in Fuli, Hualien |
| Direction B: | South |
| Terminus B: | in Donghe, Taitung |
| Previous Type: | PH |
| Previous Route: | 22 |
| Next Type: | PH |
| Next Route: | 24 |
Provincial Highway 23 or Futung Highway is a highway starting at Fuli, Hualien and ending in Donghe, Taitung in Taiwan. The route length is 45.4km and connects Provincial Highway No. 9 and Provincial Highway No.11 by through Hai'an Range.