In 2001, surveys aimed at clarifying Japanese, Korean and Taiwanese university students’ understanding on guide dogs for the blind were conducted. These surveys obtained the replies from 1412 persons in Japan, 236 in Korea and 105 in Taiwan. Based on the results of these surveys, this study showed the difference in the understanding of guide dogs for the blind and visually handicapped persons by university students in Japan, Korea and Taiwan. The results were as follows . . On the whole, Japanese university students had a high level of understanding of guide dogs for the blind and visually handicapped persons. University students in Korea and Taiwan were at a same level . Japanese university students had a higher level of understanding than Korea and Taiwan with regard to the concrete characteristics of guide dogs for the blind (e.g “ Guide dogs for the blind don’t quarrel with other dogs or cats and bark when visually handicapped persons encounter a dangerous scene .") . Japanese university students had a high level of understanding about manners toward guide dogs for the blind. In Korea and Taiwan, since the dogs were not regarded as life partners, there was the misperception: Dogs are not able to assist visually handicapped persons . Thus, it is necessary to focus on “what guide dogs for the blind can do" as the content of education on guide dogs for the blind in Korea and Taiwan in the future.