Related service is one of the essential promises that required by the related special educational acts in U.S.A. The purpose of the providing related service is to enhance the students with disabilities to benefit from public education. This paper tried to use two cases of U.S.A. Supreme Court justice about related services as the examples to review the 'related service' mentioned in the Special Education Act in Taiwan, including definition, purposes, and items of related services. Then the authors provided some suggestions for the definitions, purpose, and items of related services for revising the Special Education Act in Taiwan.