The purpose of this study was to compare the relation between serves of the best male table tennis players in Taiwan. We dose research on our top ranking male players and globe elites in the international tournament of table tennis. To amount to 18 table tennis competitions and 36 data in this study, and research by serve record form. All the data used percentage chi-square test. According to the analysis and discuss. The results as follows: 1. There were significant differences in serves spin tactic between our top players and global elite. Our top players in serves spin tactic were backspin, side-and-backspin and no-spin. In another hand, global elites n serves spin tactic were side-and-backspin, no-spin and side-and-topspin. 2. There were significant differences in serves active tactic between out top players and global elite. Our top players in serves active tactic were backhand side-and-backspin short shot, backhand-side side-and-backspin short shot, forehand side-backspin short shot and backhand side-no-spin short shot. In another hand, global elites in serves active tactic were backhand-side side-and-backspin short shot, backhand side-no-spin, backhand-side side-and-topspin short shot and backhand side-and-backspin short shot. 3. There were no differences in serves distance and serves placement.