In Taiwan, people accepting a higher education are increasing day by day, most of the persons who take an advanced study with the graduate schools. In recent years, the implementation of the recurrent education policy, offer to individuals return to school with the chance to receive a higher education. But as to on-the-job master programme students, it makes students' social role tend towards pluralism and complicated. To participate in receiving an education, they must give consideration to the roles, such as family , working and learner ,etc¡K. Effective time allocation to them becomes relatively important. The purpose of this research lies in understanding that on-the-job master programme students daily activities and time allocation include the sleep, housework, work , child care, sports, prepare lessons, school commute, attend classes ,etc. And understands the conflict state of gain and loss analysis after them start to study in the curriculum of graduate school, and probe into a difference situation change produced by different individuals to analyse the influence main factors of the time allocation and the conflicts. Probe into the basis of obtaining the theory via documents first in this research, and then adopt questionnaire investigation method , have with National Sun Yat-sen University (NSYSU) on-the-job master programme class , master class and class of master credit students as the target, total and elect 327 students and carry on the survey as studying samples, get 302 effective questionnaires. The data we use the statistics methodology to carry on quantitative analysis, and discover that, sketches it as follows: First, the on-the-job student's sample of the master of NSYSU takes the majority with management college , master's class , male , married , with more than one children , full-time-job workers under the age of 40. Secondly, to sum up that on-the-job students¡¦ time allocation , sleep time is 6.50 hours on average every day, housework spend 1.10 hours, spend 8.71 hours at work, child-bearing is 1.19 hours, sport time spend 0.38 hour, prepare lessons time is 1.62 hours; spend 9.45 hours in classes, and spend 3.93 hours for communication to school per week . The third, studying in the gain and loss after attending the graduate school, the on-the-job students showing differences about losses in various fields. They think the most loss is the recreation time; secondly is the loss time of family life , the third are personal health and working time , the least loss is the incomes. The fourth, ¡§time allocation¡¨, ¡§gain and loss¡¨ and ¡§time conflict¡¨ will be different to some extent when changing factors in different backgrounds.