Abstract This study aims to investigate the attitude of senior high school teachers toward the present tutoring system. It includes attitudes toward system-related regulations, the importance of the system, satisfaction in tasks included in the system, and possibility of exercising multiple tutors. The study is based on the survey on public and private senior high school teachers by the use of questionnaires. Some major findings, which are concluded from 541 out of 800 teachers, are listed below. The suggestions based on this finding are also provided, as a reference to future planning of tutoring systems. Major findings are as follows. 1. From the perspective of related regulations of the present system Most teachers understand the responsibilities of being a tutor. But the details included vary, due to teachers¡¦ different backgrounds. Most senior high schools exercise traditional ¡§class-based tutoring system¡¨; few exercise ¡§dual-tutor system¡¨. ¡§Guidelines of Tutoring Systems in Middle Schools¡¨, set by Ministry of Education cannot be fully carried out in senior high schools. 2. From the perspective of importance of the system in teachers of different backgrounds Teachers¡¦ viewpoints toward the importance of the system are similar, regardless of school locations, school characteristics, teachers¡¦ genders, and years of service. Teachers of different titles show different viewpoints toward a tutor¡¦s tasks. Dean-teachers show higher expectation in administrative cooperation as well as life and academic counseling, and classroom management. Those who have never been a tutor put more emphasis on enriching teachers¡¦ professionals, and meeting the needs of students and parents. 3. From the perspective of satisfaction in exercising the system in teachers of different backgrounds Different school characteristics and school types don¡¦t affect teachers¡¦ degrees of satisfaction in being a tutor. Teachers from senior high schools of different locations and of different titles both show significant differences, in terms of satisfaction in administrative cooperation as well as life, academic and career counseling. Dean-teachers show higher satisfaction. Teachers of different years of service and different years of being a tutor show significant differences in the respect of satisfaction in life, academic performances, and classroom management. 4. From the perspective of the possibility in exercising multiple-tutor system in teachers of different backgrounds Teachers¡¦ viewpoints are similar. ¡§Dual-tutor system¡¨ is widely preferred; others like ¡§group-based tutoring system¡¨, ¡§family-based tutoring system¡¨, ¡§mix tutoring system¡¨ and ¡§teamwork tutoring system¡¨ are also preferred in some degree. As to the traditional ¡§class-based tutoring system¡¨, teachers value less on ¡§responsibilities clarification¡¨ and ¡§ease of administrative management¡¨. 5. From the perspective of difficulties encountered in the present program and suggestions a. Possible reasons for teachers¡¦ unwillingness to be a tutor are too many problems from students, heavy workload, demanding from school, low stipend and reward. Shortcomings in the system are too many students, heavy workload, tutors¡¦ passive attitude. b. To improve the program, teachers think that measures such as encouraging teamwork among tutors, sharing and exchanging experiences, examining administrative process can all be taken. c. As to the evaluation, teachers prefer self-evaluation, multi-dimensional feedback evaluation, and in-campus administrative staff evaluation. d. Teachers suggest lowering the number of students in each class. The number of 21 to 30 students in each class is widely preferred. e. Teachers¡¦ suggestions for future planning are: (1) Offer counseling teachers, to help guide and counsel students. (2) Set up counseling centers for tutors, and build internet resources. (3) Promote in-campus seminars to enrich teachers¡¦ professionals. Based on this study, some suggestions are as follows. 1. To education-related administrative institutions a. Revise ¡§Guidelines of Tutoring Systems in Middle Schools¡¨. b. Enhance educational visiting and supervising. Trace and examine the tutoring system in each school. c. Set up fair evaluation guidelines, and encourage good tutors from time to time. d. Lower the number of students in each class, and increase the number of professional counseling teachers. e. Set up internet resources and counseling centers for tutors. f. Allow good tutors to take turns for a break and encourage them to attend off-campus seminars. 2. To administrative staff in schools a. Based on educational regulations and school characteristics, set up guidelines and goals for tutors. b. Collect teachers¡¦ opinions and set up guidelines for appointing tutors. c. Offer tutors necessary academic resources and administrative support. d. Promote ¡§dual-tutor system¡¨. e. Enforce fair evaluation for tutors. f. Plan and develop a culture of quality in schools. 3. To tutors a. Keep on further studies and enrich professional skills. b. Be close to students actively and offer what the students need. c. Help students develop good study habits, to increase their learning efficiency. d. Enforce emotional education, and help develop students¡¦ dealing with frustration. This study from questionnaires is limited. Future studies may widen sampling, add in qualitative analysis, and include subjects from administrative staff, parents, and people in the community. As to exercising multiple-tutor system, a small scale of exercise is suggested in the very beginning. Further examination and evaluation is necessary before a wide scale of exercise.