Purpose: To analyze and compare the records of offensive and defensive performances among the top four teams of Men's Open Division-A Matches of 2008-09 UBA (ranked as National Normal University, Chinese Culture University, Fu-Jen Catholic University, and Hsing-Wu College). The offensive and defensive records were analyzed and compared from 15 matches. Methods: The received data were treated and analyzed by using One-way ANOVA and Scheffs multiple comparisons. Variables included 10 skills: 2-point shot, 3-point shot, free throw, offensive rebound, defensive rebound, assistance, steal, block, foul, and turnover; the significance level was set at α=.05. Results: Significant differences (p<0.05) were found for 2-point shots, offensive rebounds, blocks, fouls, and turnovers among these 4 teams. Suggestions: First, 2-point shots (lay-up and shot) may enhance the average of field goal, maintenance or enhancement of 3-point goals is able to increase the threats of offence, and free goal is the basis of performance, re-confirming the timing of passes. Second, offensive rebounds (following the offensive rebounds) are the chances of increasing the second time offence; exerting more foul-defense practices can reduce the number of fouls; and improving and reinforcing the personal basic movements. Third, defensive rebounds: focusing on the perspectives of box-out, steals: strengthening defensive situations; and blocks: enhancing the players' explosive power in lower limb, and tempos.