In Taiwan, the Government through the laws settled kindergartens and daycare centers separately within the educational and social welfare bureaucratic systems. The divisive way of policy-making on the early childhood education and daycare services causes a lot of confusing, overlapping and ineffective delivery of the services. The study is a policy analysis through the Delphi method with a purpose to find out what could be the consensus of the professionals from different background, specifically from both fields mentioned above. The findings are: (1) the services offered, either by kindergarten or daycare center should base on the children's developmental needs, which includes comprehensively both education and cares. (2) In order to ensure the qualitative and comprehensive services, the extent to which the two kinds of institution to be regulated should be the same, including the curriculum, teacher education, and etc. The professionals interviewed strongly comment that Government should take the responsibility to upgrade and equalize the controlling criteria comparatively as soon as possible. And the implementable policies and the middle and long term planning were recommended.