「北管」為與「南管」相對的稱呼，其音樂的內容非常龐雜，以樂器區分有鼓吹類的「牌 子」、絲竹類的「譜」，還有「細曲」或「崑腔」的藝術歌曲，根據聲腔劃分又有福路、 西皮與崑腔等。互有競爭關係的福路（亦稱福祿、舊路）與西皮（亦稱西路、新路）兩 大派別，主要差別可見於樂器、唱腔、信仰：福路使用椰子殼製的「殼仔絃」，多梆子 腔系統，信奉西秦王爺；西皮則用桂竹筒製的「吊規仔」，多皮黃腔系統，信奉田都元帥。 北管戲，若由業餘子弟演出者稱「子弟戲」，屬性不同於專業演員演出的「亂彈戲」， 生旦淨末丑的角色中，又細分為頂六柱和下六柱。丑角使用方言做逗笑表演，其餘角 色皆用「官話」；小生與旦角使用細口（假嗓）發聲，其餘角色使用粗口（本嗓）演唱。 主要的樂器，依福路、西皮系統與文武場而不同，常用的文場樂器有：吊規仔（西皮）、 殼仔絃（福路）、三絃、揚琴、嗩吶、笛子等；武場有：單皮鼓、梆子、搖板、木魚、堂鼓、 通鼓、大鑼、小鑼、響盞、鐃鈸等。北管於清代傳入臺灣之後，成為民間最流行的音樂戲曲，由俗諺：「吃肉吃三層，看戲看亂彈」，即可見其地位。 北管館閣，分為職業戲班及業餘子弟團。日治時期職業戲班達 30 團以上，子弟團曾 高達上千團，著名的有彰化梨春園與集樂軒、基隆得意堂與聚樂社，以及宜蘭總蘭社、 福蘭社等。團員閒暇時至曲館學習戲曲及樂器，或聘有先生教學，並經常配合民俗祭 典的藝陣和戲劇表演。 因組織龐大和民間社群活動關係密切，館閣競爭激烈，清代多有西皮與福路的對抗 械鬥、中部的軒園拼，以及各地子弟團的擺場拼陣等。迎神賽會時為了輸人不輸陣， 團員除不斷充實技藝，出陣及演出時也搭配燈托、彩牌、繡旗、鼓架、鑼槓與春榭等 隆重精美的文物排場，使廟會氣氛更顯熱鬧激昂。 隨著時代與民眾風尚的變遷，館閣雖因民間廟會、喪祭等需要，尚能維持一定數量， 但團員多年事已高後繼乏人，大多只演奏樂曲很少演戲，戲曲面臨失傳處境。目前北 管音樂、戲曲、亂彈戲等已登錄為文化資產，各地的表演團體和表演者做為保存者， 以政府補助的傳習計劃和各種活動場合演出機會進行傳習；許多子弟團也透過鼓勵 年輕學子加入、與學校課程合作等方式，積極傳承。

Beiguan and Nanguan are relative terms referring to musical elements from northern vs southern regions in China, respectively. Beiguan music is quite complex, and may include “Pai Zi” that is performed with wind instruments, “Pu” that is performed by string and woodwind instruments, and “Refined Songs” or “Kunqiang” types of artistic singing, which are further divided into Fulu, Xipi, and Kunqiang according to the vocal tones. Two competing major forms, Fulu (also called Jiulu) and Xipi (also called Xilu, Xinlu) differ mainly in the types of instruments used, singing style, and beliefs. Fulu is characterized by the use of Kezaixian, a bowed string instrument made with coconut shell, mostly performing the Bangzi (wooden-clapper) timbre system, with the belief in Xiqin Wangye. On the other hand, Xipi is characterized by the use of Diaoguizai made with osmanthus bamboo tubes, mostly performing the Pihuang timbre system, and believing in Tiandou Yuanshuai.

When it is performed by amateur students, Beiguan Opera is known as “Student Opera”, which is different from the Luantan Opera performed by professional actors. There are five major categories of players, sheng (male protagonists), dan (female protagonists), jing (forceful character roles), Mo (supporting roles), and Chou (comedic roles), which may be further subdivided into top six roles and bottom six roles. The Chou players would use local dialects in their comedic performances, while all other characters would speak the “official language”. Xiaoshen and Dan players would speak using their thin (falsetto) voice, while all other characters would sing in their thick (full) voice.

The main instruments used are also different depending on the Fulu or Xipi system, or whether it is a dramatic or martial art performance. Instruments commonly used in dramatic performances include: Diaoguizai (Xipi), Kezaixian (Fulu), sanxian, dulcimer, Suona, and flute. Instruments used in martial arts performances include: single-headed drum, claves, wobble board, wood block, tanggu (ceremonial hall drum), tonggu, large gong, small gong, mini gong, crotales, etc. After being introduced to Taiwan in the Qing Dynasty, Beiguan opera became the most popular musical opera, which is evident based on the saying: "The best meat to eat is pork belly, and the best opera to go to is Luantan Opera".

Beiguan organizations are divided into professional theatre troupes and amateur student troupes. During the Japanese colonial period, there were more than 30 professional opera troupes, and up to thousands of amateur troupes, including the famous Lichunyuan and Jilexuan music clubs in Changhua, Deyitang and Jule Club in Keelung, and the Zonglan Club and Fulan Club in Yilan County. Members would go to the clubs in their spare time to learn operas and musical instruments, or hire teachers to teach them. They often collaborated with art performers and theatrical performances during folk festivals. 

Due to the large size of Beiguan organizations and close relationship with civic communities, the competition was fierce. In the Qing Dynasty, fights occurred frequently between the Xipi and Fulu groups, and between Jilexuan and Lichunyuan groups in central Taiwan. Student groups all across Taiwan would also vie for performances. During god-welcoming ceremonies, in order to look good despite having fewer performers, each team member would continuously enhance their skills. During parades and performances, magnificent and exquisite cultural artifacts such as lantern stands, a colorful plaque representing the organization, embroidered flags, the elaborate artistic drum stands, gongs, and the spring pavilion are presented, which enlivens the atmosphere at the temple fair. The interest and customs of the public changes along with the times. Even though a certain number of Beiguan clubs still remain due to the demands for temple fairs and funerals, club members tend to be older in age, and few successors are in sight. Most club members now only play the music and seldom put on theatrical performances, so the art of Beiguan Opera is in danger of disappearing. Currently, Beiguan music, opera, and Luantan Opera have been registered as cultural assets. As cultural preservers, various performance groups and performers across Taiwan are continuing the heritage by teaching programs subsidized by the government, or performing at various venues. Many amateur troupes also actively pass on the tradition by encouraging young student members and collaborating with courses in schools.