Since Taiwan entered into WTO, The globalization trend has become the primary development goal. The international interaction trend lead most countries pay much attention and take part in the education and training of human resource, especially in the college/university education. Whether owing to the inner problem or outer open market, Taiwan's internationalization and globalization of the college/university market is under the circumstances. At the same time, for the matter about China's students, the close of location, the similar of language and culture, to study in Taiwan is the hot issue for industrial, governmental and academic field. In views of Taiwan's government does not release the control on China's students to study in Taiwan, the purpose of the paper is to analyze the determinants of China's students. What is the student's viewpoint about study in Taiwan? The main purpose of this paper is to apply Analytic Hierarchy Process (AHP) to establish an evaluation model to analysis the determinants of China's students to study in Taiwan, and the weight and priority among these determinants. The result of this paper could provide the suggestion on the ploy of attracting and recruit students for schools.