The purpose of this study is to compare and evaluate the treatment system for sex offenders in Taiwan. We tried to explore a little further into the actual effect of system by analyzing the strength and weakness of the treatment program. However, We are not concerned here with the causes and patterns of sex crimes. We search and collect literature about the treatment system for sex offenders in other countries. Besides, we analyze their successful experiences and their actual effects of sex offender treatment policy. We discuss the subject form the point of view including pre-penalty, imprisonment, and to release on parole. We analyzing the controversial issues and the difficult position that were met in practice by make sense of the treatment program practitioners' experiences subjectively. The importance of sex offender treatment program cannot be overemphasized. The competitiveness of a nation was deeply affected generally by the public security in a society. We could make a better sex offender treatment system by refer to the experiences of other countries. By collecting the experiences and challenges that were met in practice, the study is expected to offer effective suggestions for the improvement of our sex offender treatment system, and finally eliminate the harm of sex offense.