人體組織所隱涵諸多經濟與學術價值，造成多數法律上爭議之原因，凸顯了人體組織物與其衍生物在法律上的重要性，並有賴民法物權編之規範，方能釐清人與物之分際、提供合理之法律邏輯。因此本評論即從多方面（包括人體組織定義、我國人體組織法令規範現況、物權客體定義、物權與人體組織之論述、實例說明、人體組織財產權歸屬認知、人體組織是否具有交易特性等）之論述，期能探究當研究題材涉及另一個權利主體並以其人體組織為研究對象之同時，兼顧研究參與者的權利與研究自由之保障。

Human tissues imply a number of economic and academic values, resulting in the majority of legal issues, underscore the importance of law in the complex human organism and its derivatives. It only depends on the property and civil rights norms to clarify the distinction between persons and objectives, and supply a reasonable legal logic. Therefore, this comment contain various aspects, including the definition of human tissues, the legal regulations status of human tissues in Taiwan, the object definition of property, the discussions of the property rights and human tissues, the examples, the property ownership cognition of human tissues, and whether the human tissues exist the trading characteristics. This article wants to investigate how to guarantee the study participants rights and research freedom when the research materials related to another subject rights, and use their human tissues to be the study topics for the same time.