Abstract Campus sexual harassment at the home and abroad that we hear sometimes is a kind of sex discrimination in essence. In the past, sexual harassment was misunderstood as a general experience in the learning process; which is a negative effect to student suffers, schools even the whole society and also interferes the concept of gender equity education right. Now days it has been gradually attention-getting by the general public. Campus sexual harassment tremendously affects students’ academic performance, emotion, psychology and physiology; therefore, in order to make sure each student can grow up and study at the safe campus environment, our government set up the norm of gender equity education law in 2004. For sexual assault or sexual harassment, The Ministry of Education also set up the prevention guideline in 2005 according to gender equity education law to decrease occurrences. Incidents of campus sexual harassment are frequent in America; therefore, the US government established the Title IX of the Education Amendments in 1972, authorized the Office for Civil Rights of the Department of Education to promulgate guiding principles for dealing with campus sexual harassment and helps schools to deal with this kind of incidents. In addition, the Office for Civil Rights also provides external grievance procedure to handle this kind of dispute. Since 1992, aiming at the sexual harassment cases, the US Supreme Court also gave three related judgments to schools which are negligent in dealing with such incidents and will increase their liability for damages. Therefore, our government could take this similar experience as reference. With regard to schools which are negligent in dealing with or does not deal with the sexual harassment cases, our gender equality education law does not clearly regulate the liability for damages to them. On the contrary, the guiding principle of US Office for Civil Rights of Department of Education and the judging opinion of Federal Supreme Court separately have the accurate judging standard and essentials to disposal obligation and liability for damage to schools. Therefore, this article is written to completely overview our current law and also according to the US system which has been practicing for many years to make a comprehensive comparison so as to take it as the reference for amending our law in the future. This article is divided into sex chapters to explain definitions and types of sexual harassment made by our gender equity education law. Meanwhile, to discuss the purpose of legislation, the object of the norm, the complainant and investigation, etc. Chapter 1 is the introduction to explain the motivation, the purpose, study areas and methods of this article. Chapter 2 mainly discusses definitions and classifications, the related theories of causes of sexual harassments; meanwhile, to compare and analyze legal definitions of Taiwan and US. Chapter 3 is to discuss legislative goals, objects of norms of Taiwan and US; furthermore, to compare the differences between these two countries. Chapter 4 is to study the handling procedure of campus sexual harassments of Taiwan and US and to compare advantages and disadvantages of laws in these two countries. Chapter 5 is to study the US judicial practice cases and essentials of liability for damage as well as the criteria for judging. Meanwhile, to discuss the case of sexual assault and insulting students committed by a teacher of Shang An elementary school in Taichung city. It was the first time that the court at the angle of the state compensation judged the school should take the liability for damage. Finally, to analyze and compare the difference of essentials to liability for damage established by courts of Taiwan and US. Chapter 6 is the summary to sum up the research of this article.