The COVID-19 pandemic affects primarily people in precarious conditions, and sex workers are in a vulnerable position because their occupation is usually considered “dirty work”. Examining the cases in Taiwan, we find that contrary to general imagination, sex workers managed to make their living not only by diversifying their economic activities but also by reorganizing their core services—sex. Moreover, they were able to adapt their relations with peers and clients and gained social capital that empowered them to alleviate negative impacts brought by the pandemic.