Financial institutions play an important role in the process of economic development. The influences of financial tsunami to investors and banks have been significance since the financial tsunami occurred in 2008. Therefore, it is very useful to analyze the profitability efficiency and the financial performance of banks. This study explores the efficiency of Taiwan banks with the use of a number of suggested financial efficiency ratios and a non-parametric analytic technique (data envelopment analysis, DEA) for the period 2008-2011. It is found that the technical efficiency is relevant to financial performance. And technical efficiency is relevant to Asset Quality、Management Ability and Earning.