As some comparative educators predict, educational policies will move toward similar paths when globalization becomes more powerful. The global higher education expansion in the past decades is one example. The quest of establishing world class universities in the world is another case. The Taiwan government experiences challenges from expansion of universities, the next step is to ensure the "quality" of higher education. In this context, "Program for Promoting Teaching Excellence of Universities, PPTEU" is one of the important policies in Taiwan. This research aims at exploring this policy and its possible effects by analyzing related literatures, policy document, and statistical data collected from the Ministry of Education in Taiwan. This research also highlights the relationship between the newly trend of establishing world-class universities, differentiation of universities, and teaching excellence in Taiwan. Statistical data of PPTEU collected by Ministry of Education in Taiwan was analyzed with a special reference to educational equality. Policy and research implications were discussed in the last section of this research.