Fiber optic taper has been used more and more widely as a relay optical component in the integrated taper assembly image intensified sensors for military and medical imaging application. In this paper, the transmission characteristic of energy in the taper is analyzed, and following the generalized definition of the modulation transfer function for sampled imaging system, a spatial averaged impulse response and a corresponding MTF component that are inherent in the sampling process of taper are deduced, and the mathematical model for evaluating the modulation transfer function of fiber optic taper is built. Finally, the dynamic and static modulation transfer function curves simulated by computer have been exhibited.