This multi-case study uses in-depth interview and document analysis to examine the present situation and challenges of technology transfer in Taiwan’s universities . The main objectives of this study are: 1. To study the development of policies and regulations related to technology transfer in Taiwan's universities. 2. To explore the concept and practice of technology transfer in Taiwan's universities. 3. To explore the a chievements and challenges of university technology transfer in Taiwan. 4. To give recommendations to policymakers and higher education institutions. Based on the findings of this study, the main conclusions are as follows: 1. For professors, income is not the only incentive, but they can know the industry and contribute to society 2. Low willingness for professors to do technology transfer. 3. Lack of resources, effective policies and professional administrative staff. 4. Low performance of technology transfer office due to high turnover rate. 5. The administrative work takes lots of time.