The government of Taipei City has allowed parents to educate their own children at home since 1997, and this initiative is the first trial in Taiwan. According to the application records, 30 school-aged children are schooling at home in Taipei this year (2001). Even though the size is very small, but the initiative is a landmark that indicates the official approval to parents with the right of home schooling. That is, parents are permitted to play the role as a teacher if they desire more direct control over their children's education. Why are these parents home schooling? What's the value and beliefs implicit in the parents' interpretation of their choice? What are the similarities and differences between Taipei's parents and US's parents? The main purposes of this study are: 1) to introduce the ideology of US parents who chose teach their children at home; and 2) to compare the similarities and differences between Taipei's parents and US's parents. Finally, according to the study findings, the author makes some suggestions for improving the quality of home schooling in Taiwan.