Physical Therapy has been developing in Taiwan for over half a century. However, the transformation in Taiwan population structure, the implementation of national health insurance, the legislation of physical therapist regulation in 1995 and the change of the education system stimulated the blossom of the physical therapy profession from four to five hundred certified physical therapists initially to twenty five hundred to date. This research devotes to the relationship between the job characteristics, potential of career development, and professional commitment of the practicing physical therapists. We approach the indicated part of professional commitment by these four elements; including professional identification, job involvement, intention of long-term involvement, advanced research and study. This research employed the following methods, descriptive statistics analysis, factor analysis, reliability analysis, independent t-test, one-way ANOVA, correlation analysis and regression analysis. We sent out a total of 1290 surveys and got 256 returned. There were 6 invalid surveys in returned ones. So we obtained 250 valid surveys. We acquired these results below: 1.Personal related variables suggest significant difference in professional commitment, partially legitimate. Age, education level, and annual income suggest no significant difference. Gender suggests significant difference in professional commitment; marriage suggests significant difference to job involvement. Job location suggests significant difference in job involvement. Attendance to professional conferences suggests significant difference in professional identification, job involvement, intention of long-term involvement and advanced research and study. 2.Job characteristics influences professional commitment significantly, a valid statement. Task variety, job autonomy and task identity also influence professional commitment significantly. 3.Potential of career development influences professional commitment significantly, a legitimate statement. Professional environment and possibility of independent practice influence professional commitment significantly.