This paper employs data envelopment analysis (DEA) methods to measure the relative efficiency of twenty-three university libraries in Taipei County and City. The purpose of this paper is to measure overall efficiency, pure technical efficiency, scale efficiency and cost-benefits effects of these libraries. The empirical results show that 11 university libraries are relatively efficient. Among them, Taiwan University, Cheng-chi University, Sue-fan University, Chung-shing University, Hi-young University, Industrial Technology College, Young-ming University, Taipei Sue-fan College, and Fu-zen University Libraries have better academic research facilities. Ming-chuan Management College and Sue-jeng Design College have lower research capabilities. Furthermore, Hi-young University Library and Ming-chuan Management College Library enjoy the highest levels of efficiency in the Sample. It shows that the resource utilization in those university libraries is functioning very well. Finally, we find that the inefficient libraries manage their acquisition expenditure and book circulation functions poorly. We then suggest gest that these libraries should address these areas and try to enhance their performance.