In educational research, we are often interested in the discussion of how teaching processes affect the learning processes of students. In this paper, three exogenous latent variables, teaching attitudes, teaching methods and teaching contents are used to explain the teaching processes. Two endogenous latent variables, learning load and learning effectiveness are used to explain the learning processes of students. We use LISREL model to analyze the survey data of teaching evaluations of universities of Taiwan in 1998 and discuss the causality relationships are interested. Moreover, we discuss the differences between the finding in this paper and the general recognition of teachers.