The 2020 Covid-19 pandemic has caused the surge of intensive care need and shortage of medical resources. Health professionals have encountered ethical dilemma of rationing and medical organizations hence established principles and guidelines for resource allocation. This paper uses ventilator as an example to explore the concept of triage under pandemic, the necessity of establishing triage guideline, ethical principles of scarce resources allocation, ethical problems arising from allocation, and reflects upon the current status of preparedness of Taiwan. It is hoped that through the authors' analysis, the theoretic foundation for discussion and the preparation for intensive care resource allocation of our government and medical societies can be promoted.