This study aims to discover what men and women would choose to restore equity in underbenefited relationships underlying Taiwanese cultural context. Reviewing from western to indigenous literature, four strategies were deduced: self-growth, leaving the relationship, endurance, and direct communication. After conducting in-depth interviews with undergraduate and graduate students, “Equity-Restoring Strategies Scale” was developed. The relationship between gender and equity-restoring strategies was analyzed and the findings demonstrated that “Equity-Restoring Strategies Scale” has good internal consistency reliability, .85, and the scale performs high quality of reliability and stable factor construct. Due to these good performances, it is recommended to use this scale as a tool for relevant research. Another value of this research is in its significant interactions between gender and equity-restoring strategies.