A Comparative Study of Operation of Overseas Schools of Taiwan and USA Tsen-Fei Lin Abstract The study was designed to achieve two goals¡Gthe first was to discuss the background, the actual state, and the problems of overseas Taiwan schools and overseas American schools. Second goal was to compare the operation of overseas Taiwan schools and overseas American schools. In order to achieve the above aims, the researcher adopted Bereday¡¦s comparative studies as the major research method, and assisted with the method of documentary analysis and semi-structured interview. Firstly, to describe and interpret the development of subjects containing Chinese Taipei School (Penang), Jakarta Taipei school, Chinese Taipei School (Kuala Lumpur), Surabaya Taipei International School, Taipei School in Ho Chi Minh City, and the American-Sponsored Overseas Schools. Secondly, for the comparison and analysis, to use the nine comparative points including the background of schools¡¦ establishment, the property of schools, the board of directors, enrollment, faculties, curriculum, finances, facilities, and encountering problems. Thirdly, the researcher proposed four tentative conclusions¡G 1. For Taiwan and America, the operation of overseas schools is getting institutionalized. 2. Because of the distinctive environment, students in overseas Taiwan schools and overseas American schools have different performances when compared with native students. 3. Students from overseas Taiwan schools and overseas American schools choose to enter a higher school of centre countries. 4. Because of centralization, overseas Taiwan schools have less autonomy. To support the four hypotheses above, the researcher concluded the following fix finding¡G 1. The goal of establishment of overseas Taiwan schools and overseas American schools is to satisfy the need of their people and country. 2. The operation of overseas Taiwan schools and overseas American schools is full of autonomy and diversity. 3. Overseas American schools have more autonomy when compared with overseas Taiwan schools. 4. The encountering problems of overseas Taiwan schools and overseas American schools are almost similar. 5. The operation of overseas American schools is more institutionalized than overseas Taiwan schools. 6. The management of overseas Taiwan schools and overseas American schools can develop their own school-based curriculum. Finally, suggestions were proposed to the education authorities, schools and for future research.