With the tides of global economics, the content of competitions among countries have changed from military competition into economic growth. Moreover, since Organization for Economic co-operation and Development (OECD) proposed the idea “knowledge-based economic”, the new type of economic based on knowledge has become the main object for the development of every country. Besides, higher education play the roles of knowledge invention, knowledge preservation, and knowledge transmission. Therefore, it becomes the important part of education reform in many countries in recent years. As far as Taiwan is concerned, since the government lifted martial laws, the claim of higher education reform has never stopped. In order to make higher education liberalized, pluralized, popularized, and internationalized gradually, the authorities adopt a series of reform strategies. New Zealand was chosed as a comparative object in this study because it is an island nation of roughly 3.8 million people. But New Zealand is one of the primary countries based on agriculture and herding industry in the world. To probe the reason, knowledge is a key factor. The authors tried to undertake a comparative study of higher education reform in Taiwan and New Zealand. Firstly, this article described and explained the higher education backgrounds, problems, and reform strategies between these two countries. Then, the author compared the differences of the contents illustrated above and finally gave conclusions. ※