The purposes of this study are to examine the status, differences and relationships of the opinions of elementary school teachers towards teacher professional development evaluation and the perception of teacher empowerment. The research method of this study is questionnaire survey. It focused on the elementary school teacher in Taipei County and Taipei City, including deans and teachers. Questionnaires were handed out to 28 elementary schools, 388 were retrieved out of 506 questionnaires, and 355 were answered fully, the collection rate is 76.68% and the useful collection rate is 91.49%. Survey data were analyzed by using descriptive statistics, t-test, ANOVA, Pearson product-moment correlation, and multiple regression analysis. Finally, the author makes the conclusions based on all the results of this study and tries to advance the suggestions. The conclusions are as follow: (1) The opinions of elementary school teachers towards teacher professional development evaluation and the perceptions of the teacher empowerment show positive relationship. (2) The opinions of elementary school teachers towards teacher professional development evaluation has a positive impact on the perceptions of teacher empowerment, and its predictive power is 35%-53.2% Finally, suggestions for reference to the administration authority, schools, teachers, and further researches are provided.