The accuracy of identification testimony has been highlighted in recent years. The Innocence Project finds that the eyewitness misidentification is the leading cause of wrongful convictions. Further, the show-up is probably the worst identification form of all. Most Taiwanese scholars and courts follow the Supreme Court’s inappropriate “hearsay rule” framework. The purpose of this article is to provide the “exclusionary rule” approach to determining whether show-up evidence is admissible at trial and focus on the legal application of the show-up identification.