The purpose of this study is to construct the indicators of educational equity for elementary schools. In the first step, this study adopted decision tree approach to analyze the sixth-grade students' test score in TASA-2006 data base to find out the significant factors related to students' achievement. Based on the finding of the first step, this study then applied focus group to discussing the factors. Forty-eight experts, including scholars, principals, schoolteachers, parents, and educational administrators, were invited to participate in the focus group discussion. The study finally constructed 38 indicators within 20 categories. In the CIPP dimension, there are 10 indicators in the context category, 11 indicators in the input category, 7 indicators in the process category, and 10 indicators in the output category. The 38 indicators can be used to evaluate the practice of educational equity of elementary schools and to help educational administrators in making policies with regard to educational equity.