Taiwan's Higher Education Evaluation and Accreditation, promoting and advancing student learning effectiveness entered its second-cycle, offering a great opportunity to review related issues. Take Spanish learning for example, the learning effectiveness of elementary Spanish grammar has been critical but concerning. This study analyses grammar textbooks by their content, levels and layout, verifying teachers' position, teaching preparation and teaching skills, as well as probing student backgrounds and learning attitudes in order to ponder on how to enhance the learning quality. Through analysis of textbooks, teachers and students, this study hopes to provide reflections and recommendations on elementary Spanish grammar learning, with the aim of improving student learning effectiveness in Taiwan.