This paper explores the Grade K education policy idea in Taiwan, from policy formulation perspectives, for the purpose of providing suggestions to educational decision-making. Basic concepts relating policy formulation are described first, including the meaning, principles, methods and steps of policy formulating. Next, Grade K policy is examined in terms of its origin, evolution, and major contents. Finally, some problems the policy idea encountered are analyzed, and recommendations based on above analysis are provided from he perspectives of political, economic, legal, administrative, time, and environmental feasibility.