Taiwan and US relations are unique and special. Bounded with China or well known as People Republic of China (PRC), the relations between two countries become a thorn in the flesh with sometimes can trigger military tensions in the region. Utilizing the qualitative approach, this research sought the relationship through strategic partnerships between the US and Taiwan. Besides to understand how the strategic partnership kind of relationship effects both countries, it is also to seek the perspective of US on it. The questions might arise that what are the benefits that the US looking at and until what extent it can go without disturbing and threats. The research findings are 1) the strategic partnership between Taiwan- US is very important to both countries due to protect their own national interest, 2) Partnership of Taiwan – US also can strengthen that alliance to face China in the emergency time and 3) Besides the politics, Taiwan’s which have an advanced in economy and society undoubtedly contribute to the global efforts to address a range of challenges internationally.