This research investigated the development of the elite theory of the fire service organization of Taiwan over the 57 year period since the relocation of the KMT government to the island. The research methods used include literature review, comparative investigation, participatory observation and in-depth interviews. An analysis of the data collected revealed five stages in the transformation of the fire service and the domination of certain elites in this process during this 57 year period. At present the fire service is in a difficult position having taken charge of tasks related to disaster preparedness and response, some of which infringe on the responsibilities of other organizations in areas such as energy management and emergency communication conformity among others. Therefore it is suggested that the fire service organization should revert to its original role and concentrate on its three primary areas of responsibility. A dedicated, independent organization responsible for disaster preparedness and response should be established. This “Ministry of Disaster Management” would be controlled by central government with a “Director of Disaster Management” (equivalent in rank to a vice magistrate) and would oversee all local disaster management issues.