Ever since stem cell lines with the ability to differentiate continually were successfully cultivated from embryonic stem cells at the end of the last century, the study of embryonic stem cells has become the hot topic of the day in biomedical research. However, ethical controversy about the possible destruction of embryos and the fear of human cloning lie behind the infinite potential of embryonic stem cell development. This article will first evaluate embryonic stem cell research against the various principles of medical ethics. Next, the paper will survey the distinct approaches to regulating embryonic stem cell research in the United States, Britain, and Germany, as well as recent judicial decisions in these countries. The United States controls the direction of embryonic stem cell research through executive orders and research subsidies, but not criminalization. Britain　prescribes criminal penalties for human cloning, and sets up an independent regulatory agency for centralized control and management of embryonic stem cell research. Germany is consistent in its emphasis on human dignity, and criminalizes various illegal behaviors in embryonic stem cell research. The main legislation that currently regulates embryonic stem cell research in Taiwan is the Artificial Reproduction Act. The Artificial Reproduction Act allows the use of surplus artificially reproduced embryos for research under certain circumstances. At the same time, it restricts human cloning through criminal penalties. The Ministry of Health and Welfare promulgates detailed regulations with non-delegated administrative legislation, which not only violates the principle of legal reservation (Prinzip des Vorbehalts des Gesetzes) but also fails to prescribe the legal effects of violation. The Executive Yuan Council (the Cabinet) passed a draft bill that would specifically regulate embryonic stem cell research. The draft bill prohibits human cloning and raises criminal penalties for the offense. It also criminalizes the improper acquisition or trade of tissue intended for research, the use of embryos that are not intended for research purposes, or the implantation of embryos intended for research into the uterus. This article discusses the criminal law policy on embryonic stem cell research, taking the concept of the legal interest (Rechtsgut) as the point of departure, and recommends substituting administrative for criminal penalties in the draft bill to attain more efficient regulatory results.