By 2004, there were 19 municipal solid waste incinerators (MSWI) with a total yearly treatment capacity of 7.72 million tons in service in Taiwan. All 19 incinerators operated daily to generate about 1.05 million tons of incinerator ash, including bottom ash and stabilized fly ash in 2003, and the average ash yield is 18.67%. The total number of incinerators is expected to increase to 27, serving almost all cities in Taiwan by 2007. The authors have suggested a set of criteria based on the yield of incinerator ash (Phi) to study the ash recycle and reuse potential. The Taiwan Environmental Protection Administration has studied the treatment and reuse of MSWI ashes for many years and collected references on international experience accumulated by developed nations for establishing policies on treatment and reuse of MSWI ashes. These citations were analyzed as the basis for current governmental decision making on policies and factors to be considered for establishing policies on recycle and reuse of MSWI ashes. Feasible applications include utilization of ashes, which after sieving and separation of metal particles, produce granular materials. When granular materials comply with TCLP limitations, they can be utilized as cement additives or road base. The procedures of evaluation have been proposed in the performance criteria to be included in the proposed decision-making process of ash utilization.