There were numerous previous studies on educational tracking. However, most of the data adopted in these studies were collected a decade ago, involving sample population 20-64 years of age. Among them, many elderly samples had undergone senior high school tracking in the early years. The present study used the data of students and parents from the 3rd wave (2005) of the Taiwan Education Panel Survey (TEPS). A path analysis was conducted to investigate the inequality of opportunities involved in the influence of student family background on educational tracking at the senior high school stage. The results show: although the overall percentage of junior high school graduates entering advanced levels was approximately 100% and almost all students of different family backgrounds entered advanced levels, the most crucial factor among those affecting educational tracking of senior high school stage was students' academic performance during junior high school. Students with higher family socioeconomic status and fewer siblings showed better academic performance in junior high schools, and consequently had higher possibilities of entering public senior high schools leading to a more promising future. This indicates that though the inequality in the quantity of opportunities approached 0, the inequality in the quality of opportunities still remained, which fails to support the hypothesis of the maximally maintained inequality of educational opportunity (MMI); however, the result supports the hypothesis of the effectively maintained inequality of educational opportunity (EMI).