Using information from clinic dentists, this study examines the pricing strategy and its influening factors of health care providers in Taiwan. Data are obtained from a national dentist survey on practice characteristics and opinions on national health insurance designed in late 1989. A total of 1063 dentists with completed information are included in the analysis. The results show that the most important factors dentists would consider when they charge a patient are patient's income (60%), cost of treatment (58%), professional skill (56%), and their peers' rate (43%). The multiple regression analyses indicate that practice inputs, i.e. number of assistant and treatment time spent per patient, are important factors associate with dentist's charge level. Local living cost and perceived competition are also significant influencing factors. The findings suggest that the behavior of price discrimination exists though it's magnitude may be limited. Geographical and personal differences in fee levels are also discussed.