The purpose of this research was to analyze the performance of 35 Taiwan gymnasts who joined 2007 National Athletic Games’ Women Gymnastic Competition. The video observation method was used to analyze the action variety, action difficulty and movement performance of every gymnast in Competition I (teams), Competition II (individual all-round) and Competition III (apparatus finals). The mean and standard deviation was used and represented the results. This research findings were shown as the followings: (1) Under the new regulation that there is no action final score instead of 10.0 scoring system, gymnasts have to increase the start value as well as decrease the mark reduction if they want to get high marks. (2) The current average start value of Taiwan gymnasts is approximately 14.4 marks while the second category of action is their main development focus, however, no higher-level performance can be seen in action difficulty execution. (3) A large difference can be seen in the action execution variety between Taiwan gymnasts and the World Gymnasts Championship, and Taiwan gymnasts fall behind. (4) It is strategic and necessary to modify the vaulting action content so as to get good result in finals. Moreover, training in the fourth and fifth category of vaulting horse ought to be increased due to the improvement of equipment with the large enhancement of supporting area.