On July 1, 1994, Taiwan¡¦s Executive Yuan ratified and determined the Ministry of Justice would dispatch personnel from drug enforcement related units and the Taiwanese High Prosecutor¡¦s Office would establish a ¡§Drug Enforcement Unit.¡¨ Each District Prosecutor¡¦s Office established an ¡§executive drug enforcement unit¡¨ and attempts were made to resolve problems arising from drug enforcement units being subsumed under different units. However, at present drug enforcement still suffers from the problem of various actors vying for jurisdiction over various matters related to drug enforcement. In addition, no national database for drug enforcement, has, as yet, been established, making it more difficult to solve drug related criminal cases. The drug related units of various government organs lack horizontal lines of communication, thus leading to wasted cooperative resources when dealing with international organs. That is why a study of drug enforcement responsible authorities has been an important and pressing issue. This thesis will discuss cross-national drug enforcement institutions in the United States based on exploring their social, political, economic background, to consider the provisions of international drug trends, and reference to the U.S. Drug Enforcement Administration of manpower, budget , training and other mechanisms so on, and provide future scholars and explore the practical possibility of development of anti-drug system. It will be expected to let our drug enforcement work more effective and reduce the spread of drugs in our country by researching U.S. law enforcement cooperation model.