The aims of this paper are to explore the triple a framework about the higher education in Taiwan which means attractiveness, accessibility and affordability.No doubt that higher education in Taiwan have faced many unprecedented challenges in the past decade,such as international competiveness; commercialization operations from marketization and accountability with autonomy.Moreover, the factor of stakeholders among not only the higher education institutes, themselves but also the customers who participated in the higher education market, has become the imperative issue.Thus, the policy-makers from no matter the public institutes or the privates have to pay more attention to the contents of attractiveness,accessibility and affordability.The attractiveness of higher education in Taiwan is research topic which seems to be the most usefully discussed with reference to other dimensions of higher education functioning.The accessibility of higher education is fixed on the student learning process.Meanwhile, the affordability of higher education points to the financial issues or even the opportunity cost from parents point of view.The paper will focus on the different contexts and on the top of that, the author is discussing the multiple senses which are efficiency, effectiveness, economy and benefit.The analytic hierarchy process (AHP) is used to identify which items are more relatively important within this paper.My conclusion is that the content of the triple a framework could be the fundamental base for the policy-makers or taxpayers to get the transparency of knowing higher education system in Taiwan.