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This study applies the material flow analysis (MFA) of Cadmium to evaluate municipal solid waste (MSW) management policy in Taiwan.In 2002, the Cd flow in Taiwan was approximately 441.2 tons, mainly contributed by the Cd in nickel-cadmium batteries (60.15%) and plastics (33.45%). 415.6 tons of Cd entered the MSW treatment system from consumers. However, aside from the Cd emitted into the atmosphere (0.4 tons) and the Cd in incinerator ash (15.1 tons), the recycled Cd was 5.2 tons, representing a recycling rate of 1.2%. Moreover, instead of being effectively used, the recycled Cd is often casually deposited in the environment. Currently, Taiwan's Cd MFA data indicates that the MSW treatment is mainly performed by incineration, which does not conform to the main principles of sustainable development. To achieve a more sustainable policy, recycling and/or restriction of nickel-cadmium batteries and plastics turn out to be important issues.