The method of completing student evaluation of teaching (SET) has been changed from paper to online investigation in recent years. In one of the colleges in South-central Taiwan, students have to finish online SET before the next semester's courses selection. However, few students indicated that they weren't aware of any improvement after filling out SET. Therefore, the aim of this article attempted to explore the teachers' and students' opinions and the validity of SET. This research involved a survey, comprised of two sets of questionnaires concerning teachers and students. Four colleges of 404 students and 11 teachers participated in the study. The results of this study on SET showed a medium level of consistence between the teachers and students. Overall, this study might be of importance in explaining the useful effect and influence between the teachers and the students through SET.