The assistive devices are one of the important needs for the disabilities. The Benefit-system of assistive devices would be supported by the local government mostly, the national health insurance from central government just pay for the prosthesis in Taiwan. But lots of surveys about the disabilities appear that not so many disabled people get and know about the benefits for assistive devices in Taiwan. Can the Benefit-system for assistive devices in Taiwan really support the needs for disabilities? This article tries to explain the functions of assistive devices, describe the situation of benefit-system and interpret it's problems. These problems would be found: The complicated application procedures, the patient have to pay first for the assistive devices and don't know whether they can get the benefit lately or not, the benefit-right divergence cause of the governmental financial differences. In the last analysis, the benefit-system for the assistive devices in Taiwan needs to be improved by a new system more effective and more equal.