Underwriting profit constitutes one of the major profit sources in non-life insurance. The rates of underwriting profit signify the quality of underwritten policies and further virtually embody the insurance performance. In the non-life insurance markets in Taiwan, fire insurance plays virtually a pivotal role, next only to motor insurance. Fire insurance is characterized by low loss frequency, but high loss severity. In a year without occurrence of significant acts of God, force majeure or critical accidents, the contributions yielded by fire insurance would even outperform motor vehicle insurance. In the present study, we would like to generalize the underwriting factors in four major criterion factors and twelve sub-criterion factors through academic aspects, hands-on practice and perspective in fire prevention. Using Analytic Hierarchy Process (AHP), we interviewed eleven veteran fire insurance underwriters in eight non-life insurance companies in Taiwan. Those interviewed experts were weighed with the underwriting factors. The findings and conclusions yielded in the present study will function as definite grounding references to commercial fire insurance underwriters in the underwriting process. In turn, the findings and conclusions yielded in the present study will help enhance underwriting efficiency and boost underwriting profits. Among the findings yielded in the present study, the top three weights as bestowed by the interviewed experts are “production procedures”, “architectural structure” and “fire prevention equipment & facilities”, suggesting that the factors which might lead to a jeopardous incidents of insurance are the top concern in the eyes of the interviewed experts, as followed by extent of damages after occurrence of an incident. The facts whether a calamity is inhibited from worsening in the initial phase of occurrence of the incident are the third concern of the interviewed experts.