The objective of this study is to make use of data envelopment analysis (DEA) for evaluating technical efficiency of Taiwan public listed companies. DEA has been recognized as a very useful tool that is used for gauging the performance of business firms. The objective of this study is to make use of data envelopment analysis (DEA) for evaluating technical efficiency of Taiwan public listed companies. DEA has been recognized as a very useful tool that is used for gauging the performance of business firms.