Government institution, public school, publicly-owned undertaking, have the right responsibility to handle the purchase, accept the regulation of Law of Government Procurement, and promote effect of government perchasing. Most Advantageous Tender is to choose quality and function fine and price although high but belong to reasonable manufacturer or good manufacturer to carry on the project of the school. This article introduces as follows: 1. The procedure of school purchases; 2. Choose Most Advantageous Tender; 3. the operation procedure of Most Advantageous Tender; 4. Decide the price of procedure of Most Advantageous Tender of; 5. The school adopts the Most Advantageous Tender.