In 2004/01/31, Legislative Yuan published Agriculture Finance Law, and in the 2005/05/31, agricultural bank of Taiwan is established, let agriculture finance in Taiwan to a new stage. In order to realize if the new revolution have positive effective in agriculture finance, this research tries to estimate the production efficiency of 233 Credit Department of Farmer’s Associations, using empirical data from 2000~2005, assume 6 years have same technology, use DEA approach to estimate efficiency, in some research, it revealed that scale and efficiency have positive relationship, but we consider that different scales will lead to different technology, so we use Rao’s(2003) Metafrontier approach, separating all credit department of farmer’s associations in 3 groups, small , medium and large scale to estimate DEA model, and then use Reinhard、Lovell、Thijssen(1999) approach, treat undesirable outputs as inputs to estimate DEA model. Compare with traditional DEA approach, we find that when we use metafrontier concept to estimate efficiency, small scale will more 0.139 than traditional DEA approach, and medium scale is about 0.091, large scale is about 0.029. Technology gap ratios reveal that large scale group is 0.957, medium scale group is 0.872, small scale is 0.806, it reveals that technology and scale has positive relationship. After Agriculture Finance Law was published, no matter what groups, we find that technical efficiency was all improved, so in this research, we consider that Agricultural Finance revolution is success.