Fly ashes from three municipal solid waste (MSW) incinerators in Taiwan were collected and segregated into different fractions for determining the physical and chemical properties and dioxin contents. Analysis of ashes with each fraction indicated that fine particles had higher dioxin contents than large particles. Dioxin homologue components of ashes generated from large-scale mass burn MSW incinerator were less toxic than that from small-scale batch incinerators, and contained less non-2,3,7,8 PCDD/Fs. Correlation analysis did not reveal a consistent trend between dioxins content and ashes' physical properties, while strong positive correlation was found between dioxins content and chloride content. Positive correlation between dioxin content and heavy metals content such as copper and zinc in the fly ash was also established.