Abstract Over the last decade, business and industry in Taiwan have been growing rapidly, but increasing amount of the wastes has relatively been created by people for various reasons. Thus, with the rapid growth of the wastes and the snowballing difficulty of getting place for landfill, incineration without doubt has become the way that wears best to solve such annoyed problem. Furthermore, the issue of waste disposal is now the most important problem to cope with for our government. Owing to the shortage of budget, our government allowed the private sectors to invest in the BOT projects of incinerator to meet and satisfy the growing needs of handling the increasing amount of garbage. According to the result of our research, the BOT projects operated by private companies are very successful, and receive positive responses in terms of reducing the expenses and costs, compared to our government¡¦s factories. It would be a new direction or choice in waste disposal, and would be create much profit for people and government. Keyword¡GBOT¡Boperate model¡Bperformance evaluation