For the past decade, Taiwan's education system has gone through a major change process. In higher education system, numbers of institutes as well as students has been tripled, acceptance or entrance rate of freshmen raised to a record high of near 70%. In order to attract “good” students, marketing strategies and promotion activities become hot issues in higher education of Taiwan. The purpose of this study is to understand the interrelationship of Taiwanese higher education institutes' marketing strategies and their student-recruiting efficiency. The authors try to figure out how the “concepts of marketing values,” the “establishment of market-oriented educational organization,” the “marketing strategies of higher education,” and the “student-recruiting efficiency” influence each other. A questionnaire was developed and sent, by mail, to 128 universities/colleges in Taiwan. Dean of Academic Affairs or Head of Research and Development Department was asked to respond himself/herself. The return rate was 32.81%. Data collected were analyzed using SAS. Major findings of this study are: 1. Concepts of marketing values have obvious influence on marketing strategies of higher education. 2. Concepts of marketing values have no obvious influence on the establishment of market-oriented educational organization. 3. Concepts of marketing values have obvious influence on student-recruiting efficiency. 4. There is no sufficient relationship between the establishment of market-oriented educational organization and the marketing strategies of higher education. 5. The establishment of market-oriented educational organization has obvious influence on student-recruiting efficiency. 6. Marketing strategies of higher education have obvious influence on student-recruiting efficiency. 7. Demographics has obvious influence on all four factors, namely, concepts of marketing values, establishment of market-oriented educational organization, marketing strategies of higher education, and student-recruiting efficiency. The conclusion of this study, therefore, discuss the importance of the marketing strategy concepts and promotion activities of higher education institutes in Taiwan that were neglected for too long, now have to be emphasized and be treated as the main tool to be more competitive in the future.