The definition of ”Euthanasia” is to let other people die with a painless action basing on the reason of charity or an not only easy but painless death. Now, we are living in the time of delayed degenerative disease, most of people will die from long term, hopeless, poor life quality and gradually exacerbating diseases, e.g.: cancer, heart disease, cerebro-vascular disease, diabetes or other neurological diseases. The debates about euthanasia have existed since hundred years ago, and it is still a usual controversial issue in the world. Euthanasia is a serious and important issue. It covers all the aspects of life, human right, medicine, ethics, religions, philosophy, law, education, psychology and socio-economics. In Taiwan, we have passed The Regulations of Hospice Care in 2002. Due to the causes of death and the socio-economic culture have a lot of changes recently, it becomes more important to discuss, to establish the unanimous consent and to legislate the related laws.