By July 1996, Taiwan's telecommunication service had long been offered by the Directorate of Telecommunications, Ministry of Transportation and communications, which was in charge of administrative supervision and business operation as well. Therefore, the Directorate of Telecommunications was also responsible for the supply for universal service of telecommunications in that the deficit could be made up through the cross subsidization of different operation items. Even after the implementation of privatization of telecommunication industry, the authorities concerned still intended to assure the purpose of universal service by amending decrees and laws, such as Article 20 and 21 of Telecommunications Code, thus indicating that the significance of telecommunication's universal service has been looked at without bias. Notwithstanding, the fact that the implementation of telecommunication's universal service system was started in 2002 indicates the slowness of the reform in telecommunication industry as well as a slight insufficiency of the emphatic degree on the issue of universal service. This study is an essay of empirical analysis. The writer aims to make a comprehensive understanding of status quo and obstacle for implementation of telecommunication's universal service system practiced in Taiwan by means of conducting analysis of the literatures about domestic and foreign universal services and in-depth interview as well as explore the developmental direction in the future. @@@