The rapid growth of economy and movement of times these years in Taiwan had made capital income rise and leisure time increase. Undertaking sport was the best way to improve nationals’ life quality. However, when the government pushes, the way of sports for all would meet some question. Therefore, the purpose of this study was to discuss the current situation of development of sports for all in Taiwan, and then analyze the equations we face and the future direction when sports for all were developed. The research method was the literature analysis with interview in order to organize, deduce, analyze, and explain the data. The literatures were collected with the key point of sports for all from 1991 to 1999. In the analysis of the current situation of sports for all, this study was discussed by dynamic exercise in young people, physical education activities in workers and women, physical education activities in advanced ages, sports in handicap, and profession sport and sports for all, respectively. Additionally, this study found that the current questions in sports for all were the vague leisure concepts, shortage equipment, maldistributed physical education funding, stingy sport and leisure trainer, and other. Finally, this study also proposed the building of correct leisure concepts, the key policy of promoting nationals’ fitness, the multi-dimensional-oriented with enterprise, comprehensive envisaging of nationals’ sport rights, and the attribution for life sport.