The purpose of this study was to analyze the current alternative military service of sports policy and the influence toward Taiwan physical education and sports development. The research was utilized document analysis method to dissect publications published by central government and related scholars. Besides, interviews also have been adopted from related policy makers and executives. This thesis obtained the following conclusions: (1)The alternative military service of sports is beneficial for Taiwan outstanding (illustrious) athlete's lifetime plan. (2)It links up the policies with the different cultivation systems of athletes between military sports and national excellent sports. (3)The promotion of the alternative military service of sports continues being the advancement of military sports. The researcher expects that these explorations will supply some critical ideas to young athletes, leaders and administrators in academic circles and government's institutions in the future.