In recent years, the rapid growth of higher education in Taiwan has led to an essential shift from education for the elite to the massification of higher education. Although this massification is making higher education more accessible, one of the main concerns is whether opportunities for higher education are the same among all social classes in Taiwan. The focus of this article is therefore on social class barriers to higher education in Taiwan. In the article, secondary data analysis is employed. Based on the findings, it can be concluded that the current dual policy of tuition fees has resulted in a situation in which social class barriers still remain, although the massification of higher education has provided more opportunities for students from families with different levels of income. (Contains 4 tables, 1 figure and 1 note.)