Pressures on the Irrigation Associations of Taiwan for functional adjustment are mainly from the following issues. The need of increase in paddy rice fallow areas in the wake of participation in WTO, and the requirement of enhancing irrigation efficiency for saving water to furnish water resources to non-agricultural users for easing the water shortage to break through the bottlenecks of development. Too much relying on Government’s financial subsidy on their operations and, responsibility to render their assistance in increasing paddy farmers’ income are also ones of these issues. In particular, high technique and capital intensive entrepreneurs possibly stepping in the operation of agricultural production also may result in the irrigation associations to consider the need of recovery of water fees collection after the Legislate Yuan passing the revision of The Regulations of Agricultural Development. The way of adjustments are recommended that, diversify their original function of single paddy irrigation to profit-pursing multi crops irrigation and, expand the role irrigation associations on conducting water resources re-allocation and adjustment for the need local economic development. In the meantime, irrigation associations should render their assistance to the local governments in planning and construction of water and land resources related rural basic infrastructure. By all means, the improvement of irrigation efficiency to save water and to sell to non- agricultural users for increasing in the association’s financial income is considered to be one of the best ways to increase the financial incomes. Diversification of irrigation associations’ functions to the water-land-soil related multi functions is also recommended for consideration to increase the financial incomes. The enhancement of operational efficiency to reduce to the management cost is also required for the functional adjustment. Finally, Advance action to study on how to recover the collection of water fees is suggested before the commercial based agricultural entrepreneur has stepped in the operation of agricultural production. It is also found that, the existing organizational structure of irrigation association as and the prevailing operational rules and regulations are all still suitable for undertaking the above-mentioned adjustments without much modifications. Operational Function、Irrigation Association