This study is to investigate Mainland students learning opinion in National Pingtung University of Education in Taiwan. The result of the study can make specific recommendations to help schools specific practice for Mainland students learning. A questionnaire is used to conduct this survey. Data collected are from the whole undergraduate and graduate school Mainland students. The questionnaire only 192 valued. It used Mainland students learning opinion in Taiwan questionnaire as a research tool. The conclusions of this study are as follows: (1) Mainland students had felt satisfaction in learning opinion in Taiwan especially in learning environment. (2) Different background variables Mainland students had the same consensus in learning opinion in Taiwan. (3) Learning culture, life adaptation, curriculum and teaching, learning environment affects school management, especially in learning culture.