For the sake of maintaining people¡¦s safety and property at sea, IMO adopted the International Convention on Maritime Search and Rescue in 1979 which regulates all Parties shall ensure that necessary arrangements are made for the provision of adequate search and rescue services for persons in distress at sea round their coasts. Furthermore, the 2nd paragraph of Article 98 of United Nations Convention on the Law of the Sea, 1982, says every coastal State shall promote the establishment, operation and maintenance of an adequate and effective search and rescue service regarding safety on and over the sea and, where circumstances so require, by way of mutual regional arrangements cooperate with neighbouring States for this purpose. Thus, for the humanitarian and live saving at sea as well as complying with the relevant international conventions, prosecution of search and rescue at sea is the privilege for the competent authority and relating originations of our government. Accurate computation of drifting and well-planned search and rescue activity cope with prompt search and rescue prosecution are the key elements for successful rescue at sea. Nowadays, Taiwan government faces some problems. One is no search and rescue information system as US, UK and Canada installed to calculate the drifting of people or ships in distress promptly. Second is lack of thorough ocean data. Even though the SAR information system which was purchasing from other country has been installed, the accuracy will be reduced due to the uncompleted surrounding ocean wind and current data. Therefore, the author study the Search and Rescue Optimal Planning System (SAROPS) of US coast guard in order to provide suggestions for the relevant rescue units in Taiwan when establishing the similar system to promote the Search and Rescue efficiency and adopt scientific planning methodology