It has been suggested that the Protestant Work Ethic (PWE) is a multidimensional concept. The concept of PWE has been examined in many different samples and societies. Very little research has been done concerning the factor structure of the PWE scale in a Chinese sample. This study examined the factor structure of the PWE scale in a sample of medical students (N=115) in Taiwan. The 19-item PWE scale was administered to these students. The subjects were asked to rate each item on a 7-point scale. Data were subjected to principal components factor analysis. Four factors were identified: hard work, internal motive, asceticism, and leisure. The factors of hard work, asceticism, and leisure were closely related to three factors revealed in Furham's previous research. However, factors such as religion and morality and independence from others were not found in this study. This is probably caused by the fact that seven measures of the PWE were used in Furham's research and only one measure was used in this study. Future research may compare the endorsement of the PWE in different groups and populations in the same or different cultures or societies. (ABL)