In order to understand the affairs of polygraph examination application in Taiwan, the accurate rate of 660 real crime cases (142 sexual offense cases) were evaluated in South Taiwan from 1999 to 2009. The validity was assessed in the basis of polygraph examination outcome between the sexual and non-sexual offense cases. The results show that 84.2% of lie detection conclusions were accepted for the evidence in court. And the validity was 73.1% in sexual offense cases and 86.9% in non-sexual offense. The chi-square test was used to determine the validity differences between the sexual and non-sexual cases, and statistically significant were observed (χ^2=10.606, df=1, P=0.001, P<0.05). Obviously, the probative proportion of sexual offense cases with polygraph examination was underestimated in Taiwan. The deception indicated group and no deception indicated group got admissibility rate in the courts of 74.8% and 94.9% respectively. This reveals that the largest function of polygraph is on innocent confirmation.