Although the probability of suffering a disability is significantly greater than dying before retirement, the risk of becoming disabled is often poorly understood by the public. This leads to that the public do not well transfer the risk of disability and adopt the appropriate protections. Disability insurance is more technic than other life insurance, loss ratio of the former is affected by the social and economic situation, the higher subjectivity including adverse selection and moral hazard in the process of development, and market share is not wide-spreading as other life insurance, the above reasons lead to that the public pay less attention to the risk of disability. Although the social insurance provides coverage to disability in most social welfare states, the benefits of social insurance do not fit in with the need of the disabled as government finance is getting worse and so on, the commercial insurance plays an important role to supplement the differences. The percentage of disabled labor force is increasing annually in Taiwan, meanwhile the benefits of social insurance is going down, which means the difference should be supplemented by the disability insurance from commercial market. The author introduces and analyzes the development and related issues about disability insurance in the United States and indicates some suggestions to its development in Taiwan. The author hopes that in the future when the authorities establish the system and deal with the similar issues, the contents of this paper could be adopted as one of the reference resources so as to improve the disability insurance system.