The main purpose of this study was to evaluate the contents and qualities of Individualized Educational Plans (IEPs) of elementary students with disabilities in Taipei City. The researcher and five co-raters employed a self-designed “IEP Evaluation Checklist” to analyze students’ IEPs from 2014 to 2015, covering 72 elementary students with disabilities who had participated in resource programs. The main findings are as follows. 1. About 85% of “IEP-required content” met the requirements of the related special education laws and matched students’ special needs. 2. The best area of quality rating from 2014 to 2015 was “administrative management and execution”. The area needing improvement included stated assessment records of more than one year. However, there lacked adaptations of instructional designs and assessments. Moreover, the number of lessons of some areas/subjects provided did not match annual education goals; the qualities of the observability, generalization, and accessibility of goals/objectives were in need of improvement; the contents of related services and behavior intervention programs of IEPs were not stated clearly; and IEPs were mainly developed for the 6 graders with transition needs.