The purposes of this research are to find out consumer¡¦s perception and expectation of beef safety. Our questionnaire research is by asking people who lives in Kaohsiung city and had bough beef before to find out those factors which affect purchasing willing. Our research contents two purposes. The first is to understand the consumer¡¦s perception of import beef safety. The other is to find out the factors those affect buying willing. The total responses are 204 questionnaires. Use ANCOVA and regression statistics to analyze our data. Results showed that: (1) age is significant to the knowledge of BSE. (2) the belief of government and Prof. who has positive attitude about BSE is significant to purchasing willing. (3) percentage of relatives and friends who also eat beef is significant to purchasing willing. According to our research results, we made some suggestions to government to improve beef permit system and to promote knowledge of BSE to consumer.