The Futsal was invented by Juan Carlos Ceriani Argentina in 1930. Futsal is more convenient without limited by the sport court. According to Damien Knabben of FIFA inspector (1999), the potential for Futsal development is great and with the active promotion from Chinese Taipei Football Association (CTFA), it is believed that there will be a good progress in the future. Therefore, the purpose of this paper was to discuss the current status and future directions of the Futsal in Taiwan. This article is mainly written in the way of literature review, which gathers the related articles and literatures so as to give a deeper understanding of the background, present situation of development and the future prospection. Finally suggestions and conclusions will be made. However, it is in vain if the sunrise sport cannot be developed and maintained under a certain level of quality. In conclusion, five suggestions will be made for decision-makers to manage and promote this sport and hopes that the Futsal of Taiwan can keep up with the standard of foreign countries. 1. Robust equipment and information. 2. Support and promotion from officials and schools. 3. The well-planed of players career life. 4. The professional training of coaches and referee. 5. Difference of Cultures.