Since 1991, EPA has devised and implemented a policy of constructing incinerators all around Taiwan, with the aim of one incinerator for each county. This policy, although meaningful and successful to resolve the serious waste problem, stands, however, now on a crossroad. The purpose of the study is, based on the resolution of the legislators during the budgetary revising process and therefore through the empowerment of the EPA, to survey and evaluate, whether it is better to further construct the seven incinerators pointed out by Legislative Yuan, or just to conciliate them. This study adopts the cost-effectiveness analysis. The conception “cost” comprises of internal cost, pollution cost, policy cost and trust cost due to policy changing. The result shows, that the incinerators in Penghu, Hualien, Nantou should be stopped, and that at accompanied the same time with the accomplishment of a regional cooperation institution and the providing of the technical facilities to classification of waste should be developed. The constructing of those in Taitung, Yunlin, Hsinchu, Taoyuan, out of the reason of cost saving, should be furthered.