People in Taiwan have had frail consciousness of animal conservation. The cruel ways we used to treat stray dogs have been badly criticized. Although the government has been making effort to promote the conception of animal protection, it’s not easy to put into practice in daily life. The purpose of this thesis is not only to ethically discuss the attitude and the practices we treat stray dogs in Taiwan on the basis of Peter Singer’s Animal Liberation Theory, but also to help readers understand the problems caused by stray dogs through different cases. Hopefully, this thesis may make people pay more attention to animal ethics, rethink and advocate more efficient advice to improve the current situation in Taiwan. On the basis of Singer’s Animal Liberation Theory, this thesis deals with three issues as below. (1) Problem exploration about stray dogs in Taiwan, including the practices people used to treat stray dogs, the social problems caused by stray dogs, and the obstacles the government faced when trying to carry out the animal protection law. (2) Ethical discussion on Animal Liberation Theory, I state the background and the main statement of Animal Liberation Theory, and the criticism and response toward Singer’s view in order to emphasize the possibility to apply the theory in the issues we treat animals. (3) To deal with problems about Taiwan stray dogs by Animal Liberation Theory, I practically apply Singer’s Animal Liberation Theory on the problem about Taiwan stray dogs, and then advocate possible solutions that correspond to Singer’s view, hoping to solve the problems about Taiwan stray dogs.