The purpose of this study take advantage of resources utilization views, examining New Taipei city teachers' judgement of impact of school resources on school efficiency. Based on the proposition of Grubb resource type, a questionnaire survey was administered to 478 teachers who were drawn from 59 elementary schools in New Taipei city. The main conclusions were as follows: (1) School resources have an influence on school effectiveness, but resources from difference schools will lead to distinct levels of influence. (2) With regards to the issue of what extent do different not make any differences on the judgements of school efficiency. Based on the aforementioned findings, this study provides implications for policy making.