Abstract The purposes of this study were (a) to discuss the function and roles of tutor, (b) to review the history and current situation of college tutorial systems in the U.S. and U.K., (c) to explore the history and present circumstance of Taiwan¡¦s college tutorial systems, (d) to analyze college students¡¦ understanding of tutorial systems and function in Taiwan, (e) to explore the ideal tutorial systems and function from the perspective of Taiwan¡¦s college students and (f) to come up with conclusions and further suggestions for future development of tutorial systems in Taiwan¡¦s colleges and universities. The study was designated into two-stage questionnaire surveys among college students. Four public & private Taiwan¡¦s colleges were purposefully selected according to the results of Taiwan¡¦s college evaluation in 2005 and their performance at the domain of students¡¦ service and guidance. During the first stage of the survey which focused the students¡¦ perspectives of current tutorial system, 356 subjects were randomly sampled, while on the second stage of survey which put an emphasis on students¡¦ viewpoints concerning the future development of tutorial systems, 484 college students were randomly selected. Data were analyzed through several statistical measures, such as descriptive statistics, independent sample t-test, one-way ANOVA. Based upon the results of the above analyses, the researcher provided several conclusions as follows: 1. According to the literature review, the roles and functions of a tutor can be generalized into seven categories. Most students, for instance, consider a tutor as a problem solver. 2. Ideally, college students consider a tutor should be a person who can be a good teacher and also a helpful friend; a person who is like a guide of career and a person who can communicate with coordinate. In addition, they also hope the tutor can perform the following functions of communication and coordination, problem solving and participation and guidance. 3. The current situation of tutorial system from the student¡¦s perspectives: (1) Presently, a majority of students are not satisfied with the situation of tutorial system. (2) College tutors mostly supervise over 40 students. (3) Today, the most important reason why students need tutor¡¦s assistance is ¡§tutors are able to solve¡¨ student¡¦s problem; the reason why they are not willing to approach tutor for help is ¡§being unfamiliar between students and tutors.¡¨ (4) At present, most universities are having tutorial system based on a whole class system. (5) At the moment, the tutor-student relationship is just fine, and the relationship of junior students is better than the freshman students. (6) Currently, tutors of junior students perform better than those of first & second year students in terms of content of tutorial system. 4. The students¡¦ perspectives for ideal tutorial system: (1) The majority of students think the best way to carry out the tutorial system is on orientation counseling during the freshmen year. (2) Most students hope the purpose of tutorial is to conduct students¡¦ ¡§career development orientation and planning¡¨ and ¡§problem solving regarding academic learning.¡¨ (3) The majority of students think the appropriate number of tutorial students should be under 29. (4) Most students regard the ideal tutorial system is ¡§multiple tutorial system.¡¨ (5) Most students believe that an ideal teacher-student relationship can improve their relationship. (6) The majority of students think it necessary to have an ideal tutorial system with counseling function. (7) The demand level of ideal tutorial system for junior students is higher than the first and second year students. (8) The demand level of career counseling for senior and junior students is higher than the first and second year students. Based upon the above conclusions, the researcher proposes several recommendations for the university administration, tutors, students and further research for reference.