An administrative appeal procedure is for an administrative action to be examined in terms of legitimacy and adequacy by an administrative agency according to Administrative Appeal Act and then an administrative appeal decision is made. Therefore, an administrative appeal procedure is substantially a general administrative procedure. An administrative appeal procedure and an administrative procedure both belong to the system which guarantee procedure justice, but the former is set afterwards while the latter is mainly beforehand. There are still some differences between them in terms of the objective of Administrative Appeal Act and the values of procedures. An administrative appeal procedure after an administrative action is similar to a quasi-judiciary one that needs to be made exactly to conform to the intention of Article 16 of the ROC Constitution and the expectations from the public.I am of the opinion that the contents of an administrative appeal procedure concerned with due process of law need to be expounded. Furthermore, since an administrative appeal is part of administrative remedy, the procedure made to the inferior agency by the agency with jurisdiction of administrative appeal authorized by the laws needs to be examined. Thus while agency with jurisdiction of administrative examines a case, whether the principles are followed according to due process of law should be thoroughly examined. This paper makes comment and discussion from real appeal cases. There are five chapters included: Chapter 1: Motives, objective, scope and method of this research. Chapter 2: Introduction to the contents and conception of due process of law. Chapter 3: Analysis and discussion of the principles involved with due process of law in administrative appeal procedures. Chapter 4: Views from discussion of the cases to see whether the decisions and the administrative actions violate the basic principles in due process of law. Chapter 5: Conclusion and suggestions for amendment to Administrative Appeal Act and for improvement on appeal system. Keywords: administrative appeal procedure, administrative procedure, due process of law, the agency with jurisdiction of administrative appeal