This research aimed to investigate the medical resources utilization for the patients of intellectual disabilities with epilepsy. The ambulatory care expenditures by visits file of the 2007 National Health Insurance reimbursement data of Taiwan were obtained as study population. The patients of intellectual disabilities with epilepsy were selected as participants, and their outpatient utilization in 2007 were analyzed. The results showed that the medical expenses of intellectual disabilities with epilepsy were significantly higher than that of intellectual disabilities without epilepsy, there was no significant difference on medical expenses and clinic visits between male and female. As the age increased, the medical expenses raised correspondingly, and the younger the more the clinic visits. The expenses spent in medical center were the highest; and the primary clinics showed the highest clinic visits. The main hospital departments visiting for intellectual disabilities with epilepsy were pediatrics, neurology, and psychiatry.