Higher education have been expanded rapidly in many advanced countries, and transformed from the traditional pattern of the "elite" , to a "mass", or even an "universal" pattern since 1980s. This expansion has provided the public with more opportunities to enter higher education in Taiwan, but whether such expansion has promoted the equity of higher education remains questionable with great concern. The main goal of this study is to offer valuable empirical findings for higher education decision-making in Taiwan. The methods of this study include literature review, document analysis, experts' consultative meeting. The questionnaire has modified primarily according to the consultative suggestions from the experts. Besides, representative samples of adult population were surveyed regarding their views and attitudes toward equity issues of higher education. One thousand and seventy one interviewees who are 20 years old or above were randomly sampled by CATI (computer-assisted telephone interviewing) according to the population percentage of counties. The results of this study show that the government still needs to face the challenge of achieving equity in higher education and there is still plenty of room for improvement in the future policy-making of higher education. Therefore, it is necessary to re-examine financial aid programs and the mechanism of educational selection for disadvantaged students.