The Universal Soil Loss Equation was developed by using the empirical results in America. However, the suitability of its application in Taiwan needs to be discussed. The goal of this study is to research the Km value range under variable conditions and compare with the suggested value in the Soil Conservation Handbook, Taiwan. In this study, soil samples of 71 established experimental sites were collected and analyzed. It is found that the collected Km values were higher than the suggested one in the Handbook. Besides, the range of the Km value for land uses, and soil textures were presented in this manuscript. After this study, the results shown that the soil erodibility index considering by soil texture, silty clay loam shows the highest value among the samples analyzed. For the results studied based on land use, the Km value ranges of land slides were very close to one another while the others were randomly distributed. Besides, It needs to be mentioned that the percentage of organic matter has a higher effect on Km based on the data obtained in this study. Overall, in this present study, the value ranges collected were wider than the recommended in the Handbook. Also, averagely, the collected values from this in-situ study were higher than the usually used from the Handbook.