Euthanasia is an ethic dilemma in the clinical practice. This article focuses on the existing Law in Taiwan and medical ethic in order to discuss the possibility of legislation for euthanasia. First, three standpoints of euthanasia are presented using foreign examples. Second, the definition of euthanasia and two distinct standpoints in the medical practice are described. Third, patients' right of living is discussed based on both the foreign law and the existing Law in Taiwan. Fourth, differentiating euthanasia from killing crime by channeling the legal doctrine on the Criminal Law is argued, particularly in the possibility of illegality. Fifth, families' decision to euthanasia and which principles must be followed are discussed. Taken together, this article proposes: the principles to reach patients' willing to undertake euthanasia procedure in medical practice; and an appropriate legislation for euthanasia procedure are necessary for this changing era.