This research simultaneously uses the quantile regression model which is recently developed and the traditional mean regression model to estimate the male and female wage function. And penetrating the different models of decomposition of gender difference, discusses the marginal return difference, the discrimination degree change and the cross time tendency of men and women employed under the different wage level in Taiwan. Aside from the well-developed ordinary least square analyze in the existing literature. Three conclusions are found in this paper. First, the male’s wage level generally is higher than the female’s and the wages difference discriminates occupies the majority. Second, the sex discrimination degree approximately drops along with the wage level enhancement. Third, the wage gap between male and female is reducing in recent years, but the female received the discrimination degree is actually rising. This phenomenon deserves further consideration for future policy suggestion.