According to "Teacher Education and Development Study in Mathematics 2008," among 15 countries, Taiwan ranked top level for future math teachers on receiving great support from supervising teachers at elementary and junior-high schools; however, Taiwan ranked bottom level in the item of consistency between the theory they have learned at universities and the practice they have experienced at school sites. Faced with this long-standing issue, this study intends to investigate causes of the gaps between theory and practice as well as to explore possible solutions. It is expected that the results may provide insights into narrowing the gap of theory and practice of teacher education in Taiwan.