This study was to investigate a development of competitive gymnastic for men from year 2004-2008 in Taiwan elementary School. The data collection was conducted from Chinese Taipei Gymnastics Association, and those date included numbers of participative teams and athletes from competitive regulations of every year. The date was re-coding in order to reorganize and account value of numbers among participative teams and athletes. An Independent one-way ANOVA was used for data analysis. The results were following: 1. there was linear trend increasing about numbers of participative teams and athletes. 2. There was a significant difference between grades on gymnastic performance and individual performance among Taiwan elementary school students. 3. There was significant similar performance for each gymnastic activity among first-second grade students in Taiwan, and was significant difference between third-fourth grade and fifth-sixth grade, especially, on the activities of Parallel bars and Horizontal bar. Accounting to the analyzing date, there were not enough participants for Olympic gymnastic from elementary schools in Taiwan, and the participants are from couple counties which is not value to develop Olympic gymnastic in Taiwan. However, there was significant difference about athlete's competitive performance, and there are lacks of competitive and training environment in Taiwan.