A study by Chen Yi-gean and Cheng Jan-nan reveals that students from wealthy families enjoy more years of education due to better social capital, financial capital, and cultural capital. The results of the study offer an important explanation for the effect of background factors on number of years of education. Therefore, the aim of the study is to explore further relation ships between the three forms of capital and the opportunity of entering a higher school (including entering a higher school or not and attending a senior high school or vocational school). The results show that background variables have a stronger effect on the rate of entering a higher school than the effect on attending a senior high school or vocational school. Through the intervening function of social capital and financial capital, background factors can effect the rate of entering a higher school. According to Coleman’s social capitalism and financial capitalism, the study can be confirmed. The study also founds that cultural capital has little effect on entering a higher school, but it has a strong effect on the number of years of education after junior high school. The adaptation of Bourdieu’s cultural capitalism can be further explored. The research also shows that opportunities of entering a higher school will be largely influenced by background factors or four intervening variables which have little effect on entering a senior high school or vocational school. Through the analysis of the change in the influence of background variables on the regression beta B of years of education, the inequality of educational opportunities in Taiwan, with the annual increase, will rise in the beginning and fall at the end. Another result of the study is that the total rate of entering a higher school in 74 percent, 69 percent, and 86 percent. For educational opportunities, the second group is most inequal when the rate of entering a higher school increases up by 50 percent. Through the analysis of logical regression beta B, the change in the inequality of opportunities of years of education in Taiwan is mainly influenced by various sharp structures of a total rate of entering a higher school, and not by the inequality of educational resources. When the rate of entering a higher school is nearly 50 percent, the opportunity of years of education is most inequal.