It includes the current policy, organizational structure, rehabilitation programs, and up-to-date crime and prison statistics. The focus is to highlight some of the differences between U.S. and Taiwanese correctional systems. For example, the administration of all prisons in Taiwan is under the centralized authority of the Ministry of Justice; prison guards do not carry firearms while on duty, etc. The data are collected from government and professional publications and observations are made by the author who has visited several different types of prisons in Taiwan. (Author abstract)