The purpose of this study was to investigate current status of burn physical therapy involving in acute stage of burn care in Taiwan. Seventeen directors of burn units and physical therapists were selected as subjects to answer the questionnaires by mail. Questions listed on the questionnaire include types of burn unit, bed capacity, items of acute bum physical therapy provided at the burn unit, ideal burn unit, and reasons for uninvolvement of acute burn physical therapy. The results of this investigation demonstrated the main reason for physical therapist not involving in acute stage care of burned patients was insufficient manpower.