In 2004, Microsoft Co., Taiwan entrusted Chinese Society of Information Management (CSIM) to conduct a research project to investigate the information education environment in Taiwan. The objective of this study is to analyze information education resources in Taiwan. Data was collected using surveys with subjects from elementary schools, junior high schools, senior high schools and vocational schools, and from a previously CSIM-conducted survey study. The Ministry of Education (MOE) of Taiwan has funded the municipal governments at country and city levels to narrow the divide of information education resources. The MOE could base on the findings of this research project to formulate educational policies. This study has multi-fold purposes. The first is to extract key factors found in the previously CSIM-conducted survey findings. A model to evaluate the current information education resources is proposed based on these identified key factors. The second is to quantify the divides of information education resources between countries and cities based on this model. The third is to run a comparative study with the objective of clustering 25 countries and cities into distinctive groups. This research discovers that "the density of number of classes divided by the number of computer classrooms" does not vary significantly across countries and cities. Twenty-two factors related to information education resources are identified and deemed important. Taipei is ranked in the top position with respect to information education resources. However, this city is in the 17th place in the category of the density of information equipment. "The density of number of students divided by the number of computers in computer classrooms" and "the density of number of classes divided by the number of projector" are two weak areas that Taipei needs to further improve. In contrast, the Lianchiang Hsien County is ranked in the lowest place with respect to the information education resources, but in the first place in the density of information equipment. The clustering analysis classifies cities into four categories-"advantage area", "secondary advantage area", "strengthening area", "inferior area". Taipei and Chiayi fall into the "advantage area." Taichung, Kaohsiung, Hsinchu, Tainan, Taoyuan Hsein, Taipei Hsien fall into the "secondary advantage area." Lianchiang Hsien is the only county in the "inferior area." The other counties and cities belong to the "strengthening area." This study also compares the clustering results with the degree of execution of the proposed information education policies at the local governmental levels-counties and cities. The results indicate that local governments in the "advantage" and "secondary advantage" areas have completed more of the proposed policies than local governments in the other two clustering areas. The degree of execution of the proposed information education policies may have contributed to the divide of information education resources in elementary, junior high, senior high, and vocational schools of Taiwan. The MOE Taiwan and the municipal governments at the county and city levels can use the findings of this study as a reference to propose information education policies in the future.