Friendship is the most respectful relationship among social relations. According to Erikson’s conceptual theory, an individual’s life mission develops until the adolescent age. University students are at the stage of constructing the relationships among people’s "intimacy vs. isolation". If friendships are such important aspects of one’s life, what are the friendship qualities for Taiwanese university students? Are there gender differences in friendships? Most of the studies have shown that girls are interested in the social situations and respect each other’s intimate sharing and feelings more than boys and; boys focus more on social tools and are more actively engaged in specific activities. The goal of this study is to confirm the connotation of same-sex friendship quality and analyze gender differences based on 463 university students in Taiwan. The results indicated: (1) The connotation of same-sex friendship quality includes genuineness, personal loyalty, tacit understanding, and support. (2) Except personal loyalty, female students show higher agreement on the connotation of the same-sex friendship quality, such as genuineness, tacit understanding, and support, than male students. (3) In terms of the importance of these same-sex friendship qualities, for male students, the order is as follows: genuineness, support, personal loyalty, and tacit understanding. For female students, the order is support, genuineness, personal loyalty, and tacit understanding. Across both genders, genuineness and support are the most emphasized same-sex friendship qualities, and tacit understanding is the least emphasized one among the four same-sex friendship qualities. Based on the research results, Taiwanese university students’ same-sex friendship values have interesting differences compared with studies from other countries.