The purpose of this study is to investigate the effects of examinee ability and test difficulty on the scaling of high school achievement item banks with Monte Carolo simulations. Based upon the characteristics of 1991 Biology, English, Physics and Math University Entrance Exams, four test banks were generate. There were three ability levels (low, medium and high) included for each linking design. One thousand simulees were generated for each ability level. The number of anchor items erer ranging from 10 to 45. the linking methods adopted were “mean and Sigma” and “Anchor Test Characteristic Curve”. The results suggested that the smaller mean difference between the sample and the target (original/ideal scale), the better the linking results would be. In terms of the variance of the sample ability distribution, it seemed that larger standard deviation produced better scale recovery. The effect of sample variations is larger than the sample means. In other words, for the linking design, the concern of sample heterogeneity is more important than the sample ability level. If the test could not discriminate the specific sample ecaminees well, item parameter estimation precision would be damaged. In turn, the linking results would be also affected. If computer equipment is available, method of “Anchor Test Characteristics Curve” transformation is suggested for better discrimination parameter recovery. The results indicated that most of the subjects in this study believe: 1. Both of the two models, the whole-class and the subjects-separated, have their own advantages as well as disadvantages. Which one is better in uncertain. 2. Most of the elementary school teachers are competent for their teaching job, therefore, there will have no problem to continue implementing the whole-class teaching in elementary schools. 3. Because about half of the elementary schools are small size, it will arise some difficulties in time scheduling for the subject-separated teaching. In order to match the teaching model of the elementary schools, the teacher colleges should change their organization and curriculum structure.