For a long time, multicultural education (MCE) and equal educational opportunity (EEO) have drawn the attention of the general public, the governments, and educational professionals and practitioners around the world. In the trend of internationalization and globalization, many world organizations, such as UNESCO, OECD, and World Bank, are engaged in related projects. In Taiwan, the multi-faceted ethical and racial structure has received acknowledgement like never before, as a result of political democratization, social structural change, and the flooding in immigrants. Under these circumstances, the government has recognized the importance of MCE and EEO and begun to seriously strive for their realization in order to develop a harmonious society. However, there still is a debate on the nature, objectives, aims and implementation of and the relationship between these two concepts. Hence, this paper will explore the interaction and the relationship between MCE and EEO, and propose adequate measures to the practice and realization of MCE and EEO.