The accessibility of health services is an important issue in our health care system. The unbalanced distribution of our health care resources results in the inefficient utilization of the resources. In recent years our government intend to evaluate and alleviate the problems, and need a holistic index to understand the variation of the distributions of the resources. This research uses the Multi-Attribute Utility Technique (MAUT) to develop a holistic index. We hold an expert panel meeting that consis ts of six related experts in the field to build the MAUT model. After the meeting, every expert rates the sixty-three sub-areas in Taiwan. In a comparison of every expert subjective judgment and the model scores, we find that the MAUT model can predict experts' judgments well. This model explains at least 81% of the variance of each expert, and 93% of the variance of the experts' average scores. The holistic index also shows quite different results from those of the conventional index. The results can be used as a reference to improve the accessibility of health services in Taiwan.