The ethical controversy on “Human Cloning” which is conducted with the human embryo and the embryo stem cell occurred with the birth of “Dolly the Sheep” on July 5, 1996.The “embryos and embryonic stem cell research bill” is passed by the Executive Yuan of the Republic of China and is delivered to the Legislative Yuan while presently most of the countries still insist on the standpoint of inhibition. According to the poll held by Time Magazine and CNN in 1997, 74 percent of 1,050 Americans answered “yes” to the question “Is it against God's will to clone human beings?” However, for the advance in technology, opportunities must be given before we draw the conclusion. This paper is trying not only to analyze the legal philosophy debate on human cloning by the theory of the Categorical Imperative proposed by Kant but also to provide legislators another thinking about the control of the emerging science in the viewpoint of legal philosophy.