The current policy for treating ash material places reusing as a top priority in order to increase the available capacity and longevity of existing landfills. The Executive Yuan’s Environmental Protection Administration (EPA) has announced an Act to achieve the above aim but the public is suspicious of heavy metals and dioxin existent in ash material to be treated. Therefore to avoid harming the environment and the human health from reused ash material, it is urgent to investigate the concentrations of heavy metals and dioxin present in ash material and methods of protecting the public from these substances. Twenty-seven fly ash and bottom ash samples were taken from waste municipal incinerators to analyze its concentration of dioxins. The results show the total TEQ(PCDDs/PCDFs) for these sampls ranged from 0.000088 ng-TEQ/g to 69.78822 ng-TEQ/g。The total TEQ(PCDDs/PCDFs) for the ash samples varied from 0.00315 to 18.61835 ng-TEQ/g，and The total TEQ(PCDDs/PCDFs) for the fly ash samplesare between 0.000088 and 69.78822 ng-TEQ/g。 All the results can be used to establish the standards for the ash and flyash samples from the waste incinerator，but we will recommend that more data is necessary to get reasonable and acceptable standard.

ash,flyash