The purpose of this research is to choose the available items for「Special Education Indicator」which was constructed by National Science Council to evaluate handicapped education, and try to propose the adjustable items when they put into effect. This research combined「Education Statistic Indicator」with「Statistic Annual Report of Special Education」which were published by the Ministry of Education from 1999 to 2003 to calculate the indicator values of context indicator and import indicator. The results are as below. 1.The population background in context indicator were found: (1)For many years, the handicapped students finding rates were leading lower, but the numbers of handicapped students increased year after year. (2)The rates between handicapped student of different phases and kinds were out of proportion. In different phases, the appearance rate in junior high school was the highest; on the other side, it was the lowest in high school Besides the rates of the visual impairment learning disability and other evident disability students in different school year were leading lower, but the rates disability students in different school year were leading lower, but the rates of the other kinds of handicapped students were increasing. 2.The「special education staff」in input indicator were found: (1)The rate of qualified special education teacher were not ideal but it was improved year after year. (2)The rate between the numbers of teacher and student were increasing recently. (3)The numbers of fulltime teacher in every class have been decreasing in different school year, especially in 2003. (4)The settled rates of handicapped students were low during these years, but the students rates of handicapped students were low during these years, but the students were in good condition than before. According to the results, there are some suggestions as below: 1.For the special education indicator:(1)The original special education indicator must be adjusted or modified the items according to different school years to adapt the current society. (2)The indicators might be established to react the needs of our country and society. (3)The special education indicator at the same level with the quality indicator. 2.for the implement effects of handicapped education:(1)The finding and placement of the handicapped students must be more concentrated. (2)The government should pay more attention to educate persons qualified to teach handicapped students. (3)The special education funds must be included more in the budget and make sure to utilize properly.