The paper use DEA approach evaluate efficiency and find out inefficiency, also use Slack Variable analysis to evaluate each Financial Holding company optimal input and output, finally use AP index to re-calculate and re-range its place. The results of this study are shown as follows: (1)The performance of Cathay Financial Holding and China Trust Financial Holding are the best and most steady among all financial holding companies(yearly) in Taiwan, but the Sino Pac Financial Holding is relate to the worst. (2) The performance of the Cathay Financial Holding is the best than the China Trust Financial Holding in the AP index. (3)The economic efficiency of the financial holding companies decreased due to the lower allocate efficiency.