Coma or unconsciousness is the result of insult to the brain. It is qualitatively described as mild, medium or deep coma. The Glasgow coma scale (GCS) proposed by Teasdale and Jennett was widely used in Taiwan for making quantitative measure of coma. However, the GCS made the lowest scale to 1 for those "none" responses in eye (E), speech (V) and limb movement (M). The total lowest scale is 3. The family in Taiwan usually felt that there might be some hope for the scale of 3, and continued to wait for miracle to occur. It costed the patient to suffer from the continual torture of the futile medicine. The present paper suggests to establish a Taiwan Coma Scale which would make the lowest point of the "none" response to 0 for each category. When the scale reaches 0, it might be easier to persuade the family members for discussion about withdrawal of the futile life sustaining treatment. Hope this will further improve the quality of hospice palliative care in Taiwan.