Higher education is one of the most crucial indicators for national overall competitiveness. But the issue of education equity has remained a concern throughout the world. Many studies in Taiwan show that family income, parents' education level, and place of origin impact children's higher education enrollment opportunities. This paper analyzes the question of education equity during Taiwan's higher education massification process, based on equity from the start, during the process, and in the outcome. The research findings indicate that the education equity issue remains the same in Taiwan as higher education expands. The author further concludes three possible solutions for equity assurance: to enforce positive differential treatment among different social groups to reduce the impact of background inequality, to encourage beneficiaries of higher education, including individuals and businesses, to share educational expenses, and to increase linkage between university and job market. (Contains 3 figures and 1 table.)