The physical therapy referral is the public entrance of physical therapy profession service. Different referrals have diversified and essential impact on medical cost and healthcare quality. From the viewpoints of quality, this report aims to analyze the features of the existing physical therapy referrals, and their advantages and disadvantages. Three physical therapy referrals, including direct access referral, independent referral and self-referral, are reviewed and discussed through structure, process and outcome, the measuring aspects of healthcare quality. Some suggestions have been explored for the current situation of the physical therapy referral system in Taiwan.