「純粹經濟上損失」的保護是一個比較法上的重要議題，在經過學界介紹、研究多年之後，臺灣最高法院近年來也已經開始使用此一概念，並且認為其不能比照「權利」而受保護。學界也有主張應擴大對純粹經濟上損失的保護者。本文整理、分析多個臺灣法院相關判決，並就改革意見提出回應，最後建議在臺灣現行法制下，仍宜區別權利與利益，僅於例外情況下始以侵權行為法保護純粹經濟上損失。 Protection of pure economic loss is an important issue on comparative law. This issue has been introduced in Taiwan decades ago. Taiwan Supreme Court accepts this concept and concedes that the protection of legal right is prior to pure economic loss. In contrast, some scholars object above approach, trying to avert the difference between legal right and interest (including pure economic loss). This article collects and analyzes relevant Taiwan court decisions, and replies to contradictory opinion. Finally, this article suggests the distinguishing between legal right and interest under current Taiwan law in principal. This article considers that pure economic loss should be protected by torts law under extremely rare circumstance.