Protection of pure economic loss is an important issue on comparative law. This issue has been introduced in Taiwan decades ago. Taiwan Supreme Court accepts this concept and concedes that the protection of legal right is prior to pure economic loss. In contrast, some scholars object above approach, trying to avert the difference between legal right and interest (including pure economic loss). This article collects and analyzes relevant Taiwan court decisions, and replies to contradictory opinion. Finally, this article suggests the distinguishing between legal right and interest under current Taiwan law in principal. This article considers that pure economic loss should be protected by torts law under extremely rare circumstance.