The main purpose of this study is to analyze the push-pull factors of universities in Taiwan recruiting students from Mainland China. The government authority of Mainland China announced that the universities in Taiwan can recruit students from Mainland China in April 29, 2007. This news has received great attention in Taiwan. This study used questionnaire, specifically designed to examine determinants that affect Mainland China students' decisions for choosing universities in Taiwan, i.e., pull factors, and to explore the factors that pushed students in Mainland China to Taiwan, i.e., push factors. There were 400 samples in our study. After the data were collected, Structural Equation Modeling (SEM) was used to test the correlation between push and pull factors. The results showed that the correlation between push and pull factors of universities in Taiwan recruiting students from Mainland China were significant. Based on these results, some suggestions were given.