This study explores students' perceptions related to the implementation of e-portfolios in the context of Taiwanese higher education. Thirty Taiwanese university students were interviewed, and data analysis includes 14 interviewees' e-portfolios and responses to 281 valid surveys from non-interviewed students. The study presents students' perspectives using textual descriptions and visual presentations related to developing e-portfolios. A three-stage model developed by the first author links five critical success factors for implementing e-portfolios in Taiwan. Overall, the students' perceived usefulness, university support, and e-portfolio audiences (i.e., educators, employers, and friends) as well as intentions to visit e-portfolios are the major components used to promote e-portfolios in Taiwanese higher education. The findings of the study indicate that the value of developing an e-portfolio can be enhanced by using incentives such as design contests or encouragement through various other activities (e.g., class activities, team projects, and extracurricular activities). Accessibility, interactivity, and ownership are university students' concerns when they are deciding to develop e-portfolios. For implementing a system of e-portfolios, the study suggests guidelines that can become important references for countries with similar cultural backgrounds in higher education. New insights relevant for scholars from Western countries also appear at the end.