The main purpose of this study was to investigate structural quality and process quality in child cares for low-income children in Pingtung County. In addition, research focus was to explore whether significant difference existed among different structural quality variables, and which structural quality variables were significantly related to the process quality.  Structural quality included student/teacher ratio, group size, teachers’ education level, teachers’ professional training, and teachers’ salary and fringe benefits.  Process quality included two main parts: (1) caring and learning process quality of child cares’ facilities evaluated by’-ECERS-R/FDCRS scale, including basic personal care, language quality, learning activity quality, social interaction quality, and characters needed for adulthood; (2) quality of teacher-children interaction evaluated by Arnett Scale, including positive interaction, punitiveness, tolerance, and permissiveness. Researchers used stratified random sampling technique to choose child care facilitiess in which low-income children enrolled from 33 towns in Pingtung County. A total of 115 child cares facilitiess participated in this study. Researchers used ECERS-R/FDCRS and Arnett Scale to measure child cares’ process quality, and structural questionnaire to gather structural quality data. ANOVA was conducted to analyze data. The results show: (a) teachers’ salary and benefits haves the strongest relationship with the process quality. The higher the teachers’ level of salary and benefits, the better the process quality is; (b) teachers’ welfare and educational level have an interactive effect, which has significant influences on the process quality. Discussions and suggestions related to above findings in childcare were included as well.