The main purpose of this research is to develop design spectra based on Taiwan's geological conditions and earthquake characteristics. In this study, 168 horizontal and 99 vertical earthquake accelerograms were used and classified into two categories: rock and soil. The log-normal distribution was assumed to obtain the mean and mean plus one standard deviation response spectra. Then, the horizontal and vertical smoothened design spectra for rock and soil were obtained by using linear regression models for different frequency ranges. It was found also that the design spectra obtained by this study are in general similar to these utilized by UBC code, while the spectra used by the current Taiwan code are deemed to have inconsistent reliabilities. Revised design spectral curves for both rock and soil are also proposed by this study.