Surrogate motherhood has always been a highly contentious issue in Taiwan, and has often aroused heated debates in recent years. The Department of Health has planned to conditionally legalize surrogacy. However, the law is still pending due to mounting pressure from the opposition. This study starts from a review of the legislative history of surrogacy in Taiwan and the jurisprudence of other countries in this regard , followed by an introduction of how society views this ethical dilemma. Lastly, the views of healthcare professionals, religious professionals and legal professionals on this issue are explored and summarized to give the nursing profession some reference points in guiding bills in the legislature.