Recently many countries are in financial straits, so government and university increase the tuition to solve the problem. However, it will raise the issue. This paper is focus on analyzing the factors of the Britain and American making university tuition in order to recommend how to make the appropriate university tuition policy in Taiwan. Firstly, it illustrates the reform of Britain, America, and Taiwan making the university tuition. Secondly, it illustrates the three factors of Britain, America, and Taiwan making the university tuition: economic, social, and world development. Thirdly, it compares the similarity and dissimilarity of university tuition decision-making amongst Britain, America, and Taiwan. Finally, it analyzes the recent university tuition policy of Britain and America to recommend making university tuition policy in Taiwan: open the levy standard, diverse university financial resource, better subsidy policy, and appropriate model.