The diversity and rapid development of nanomaterials are leading nanomedcine into a highly interdisciplinary era and bringing foreseeable enormous impacts on TFDA. As nanoscience and nanotechnology apply the rules of Quantum Mechanics rather than Classical Newtonian Mechanics, they are forcing legislators and FDA reconsidering U.S. Federal Food, Drug and Cosmetic Act, which have assigned drugs as the category that acts chemically and devices as the one that acts physically or mechanically since 1938. TFDA approves NDA and IDE under the same dichotomy, which is no longer distinguishable in Quantum Mechanics, and faces the same classification difficulties. Further, this article found nanodrug as a new drug in U.S. may be classified as generic drugs in Taiwan bringing a loophole in safety review. As a result, we propose a reconstruction of classification in Taiwan.