This paper evaluates the intangible benefit of Telecommucational Universal Service (TUS) in Taiwan by the method of England, and its result is NT$.8.9-11.0 billion or NT$.5.0-5.4 billion. From the review of the present competitive situation of telecommucational services, precedents and literature, we could get the conclusion that the extended intangible benefit of TUS provider which extends the business of TUS to Non-TUS should exist. And we prove the above conclusion by the comparison between the DuPont Formula and advertisement expenditure of Taiwan's telecommunication companys. The last, we use the method of Price-Earnings Ratio, Capital Asset Pricing Model and Cross-sectional analysis to get the integrated evaluation of intangible benefit and extended intangible benefit of TUS in Taiwan.