Based on the whole concept in the transformation of competence indicator s, this study focused on the transferring process from the competence indicators of Art and Humanity to curriculum and teaching objectives for Performing Arts in middle schools in Taiwan. A comparison between the Performing Arts indicators and those in drama curriculum from U.K. and U.S showed that the core concepts of indicators in the Arts and Humanity were similar in four aspects: ”Exploring,” ”Performing,” and ”Responding,” and ”Connecting to social life.” Moreover, through the vertical analysis on the indicators, there were six core concepts under ”Exploring & Performing”. Through the horizontal analysis, the developmental differences between elementary and middle school students were found. Furthermore, the detailed curriculum content and concrete teaching objectives were found in the present study through the complementary reference from Taiwan and curriculum details from UK and US. The analysis became the framework for the eight-week curriculum plan in the next session. Finally, an eight-week curriculum was designed and experimented through a three-cycled action research. Aside from the problems in transformation, there was a big challenge for teachers to equip their students with the ability to make the connections from elementary schools to middle high schools. The results of the present study could not only offer suggestions for future curriculum design and teaching in Performing Arts but also provide references for future teacher education and curriculum transformation.