Objective: This study is designed to evaluate the impact of global budget on the dentists practicing in Taipei City. It also analyzes dentists' satisfaction regarding global budget, their willingness to change practice locations and suggestions. Method: Question-naires were sent out to dental clinics located in Taipei to assess the following aspects: income and service volume, service quality, dentists and patients relationship, professional organizations, insurance claim administration. The response rate was 11.83%. Result: The implementation of global budget has no significant effect on income and service volume. However, service quality, and relationship between dentists and patients seem to improve after the implementation of global budget. On the other hand, the tension within dental professional organizations builds up. The claim processing procedure has simplified but the reimburse rate lowers. 55.5% of the dentists are satisfied with this budgeting system, and 77% will not move their clinics elsewhere after the implementation of global budget. Conclusion: Global budget has a positive impact on dentists' behavior; Taiwan Dental Association should strive to improve the peer review process during claim processing; most dentists are satisfied with global budgeting; and dentistry global budget may have little effect in dentists' geographic distribution.