With the growth of the international marriage, the numbers of immigrant children in Taiwan have been sharply increased. These pupils studied in elementary and junior high schools in Taiwan reach to 46,411 in 2005. Their learning results and cultural identity arouse attention by only public Government but also the private institutes. Are they inferior to native pupils? Are they no strong merits? The researchers intend to pin down their issues in learning, through questionnaires for academic records and teachers’ attitude to their performances. It is shown that the immigrant children do a good job in elementary schools, whereas their achievements are going down with their school-years in secondary schools. Yet, the individual difference between pupils and between areas exists. Among all school subjects. Mathematics causes difficulty for them to learn and to make any progress which is much ferior to the natives. In contrast, their academic performance is alright in subjects particularly “Integrated Activity” and “Health and Gym”. Unfortunately, teachers take them as inferiority to the natives. In this case, teachers’ critical thinking should be developed to reflect upon their ideology and open their mind to assimilate different cultures. Further, the core difficulty for the immigrant children to pursue excellence in schools must be identified, in terms of curriculum and teaching, so that the substantial method to bridge their make-up may be approached. It is in this way, not only can the immigrant children enjoy their lives in a different culture, but also can they become an amazing human power to promote Taiwan’s competition both in culture and economics for globalization.