Nowadays Taiwan National Health Insurance (NHI) has become one of the most successful healthcare solutions in the world. Many scholars doing the relevant research often consider Taiwan health insurance system as the best choice of case study. It is sometimes regarded as part of social welfare as well. Even the foreigners are also eligible to be included in this NHI system by default after 6 months of arriving this country. Therefore, some pros and cons were observed from a foreign-user perspective and we believe they should be helpful for further improvement. In this report, we summarize these collected comments.