Present operational status of the target systems in accelerators based facilities and challenging R&D to the high power frontier target concepts will be introduced. The features of various target systems; stationary solid targets, rotated targets, liquid metals targets, windowless targets, powder targets, etc. will be described from the viewpoints of thermal loading conditions, high strain rate effects, yielding effects, irradiation damage, effective methods of target cooling, lifetime, remote handling, safety, etc. Additionally, the issues for each target concept will be discussed.