This study uses document analysis and comparison to investigate the connotations of National Standards for Visual Arts of the United States and Taiwan. The major difference between these two sets is the content structure. The U.S. standards focus on the differentiation of students' abilities by grade based on six content areas of arts disciplines. The Taiwan standards emphasize the differentiation of subjects by grade based on three aspects of arts disciplines. An analysis of the structure reveals that the Taiwan arts curriculum standards cultivate expression/creation, comprehension, and practical application skills, while the U.S. standards cultivate performance, comprehension, and the skill of incorporating art into other subjects. Suggestions are made for the development of art curricular reform in Taiwan. (BT)