Under the circumstance of economic liberalization, the government of Taiwan has determined the direction of the national enterprise to be privatized so that the public enterprise is facing great impact in operation. The post is the interprise of public service, and also in the age of changing constitution. In facing the change of the general environment, while privatized enterprise all participate in competition, it indicates an important issues whether the post units have capability to cope with and how the operating situation will be. It's necessary for Directorate General of Posts to understand the performance of operating units. Therefore, the major problem is how to establish an performance evaluation system to analyze the operating efficiency of post units. This paper uses Data Envelopment Analysis to measure the relative efficiency and efficiency change of the post branches in Taiwan. The result of this paper will provide useful information for generating directions of making improvements by the Directorate General of Posts.