Airborne LiDAR can obtain abundant 3D coordinates and intensity of point clouds which include ground points and object points in short time by penetrating the canopies to the ground in forest areas which can be used in making DEM (Digital Elevation Model). The coverage on the topography, flying height and laser incident angle have an effect on the laser penetration of the LiDAR. Three different types of airborne LiDAR (Optech HD400, Leica ALS60 & Riegl LMS-Q680i) separately collect data in low, medium and high flying altitude in the same area to calculate the ground penetration where plenteous tree species cover two study areas: Najenshan ecological reserve area and Dakanuwa village, Namaxia district, Kaohsiung City. To sum up from the research, the number of penetration rate greater than 0.2 in low flying altitude, 2000 m for Optech HD400 and 1250 m for Riegl LMS-Q680i respectively, are much more than medium and high flying height in contrast that Leica ALS60 has no significant discrepancy. Besides the effect of flying altitude, the setting of LiDAR’s parameters result the better penetration for Optech HD400 in Najenshan ecological reserve area and worse to Leica ALS60 in Dakanuwa village.