The scattering problem by E-polarized plane wave with oblique incidence on a tapered resistive strip grating with infinite resistivity at strip-edges is analyzed by the method of moments in the spectral domain. Then the induced surface current density is expanded in a series of Ultraspherical polynomials of the zeroth order. The expansion coefficients are calculated numerically in the spectral domain, the numerical results of the geometricoptical reflection coefficient for the tapered resistivity in this paper are compared with those for the existing uniform resistivity. And the position of sharp variation points in the magnitude of the geometric-optical reflection coefficient can be moved by varying the incident angle and the strip spacing. It is found out that these sharp variation points are due to the transition of higher modes between the propagation mode and the evanescent mode.