Universal Soil-Loss Equation (USLE) has been widely used in erosion estimation and land management. Even though USLE has gone through several revisions; up to the most currently released version of Revised Universal Soil-Loss Equation (RUSLE), the listed P factors could hardly be applied on Taiwan's conservation practices. The objective of the paper was to select the suitable P factors for Taiwan based upon available research results conducted inland. The preliminary P factors thus developed would help apply USLE in Taiwan.