There have been some controversies among scholars about how classical Taiwanese essayists should be studies. Should we follow the literary development, the periodization scheme, the geographical location, or the authors? What is the historical perspective and the value of the literary works? These are all important and yet less explored topics in the research of classical Taiwanese essays. It is essential to take a comprehensive view which would take the whole of Taiwanese literature into account when researching classical Taiwanese essays. This paper proposes that researchers can structure their formal studies around authors and locations, structure their content analysis around style, and explore the thoughts of the essayists according the geographical distribution of the literary works. In addition, biographical studies, for example life stories and creation and style of works, are the basis of all fruther analyses of literary works, so they should also be included in any comprehensive studies of classical Taiwanese essays.