The retail business and channel develop rapidly in recent years, and changes with times in Taiwan. There is business opportunity in e-commerce in channel market. In order to the most effective performance, It is important to react the marketing solutions with limited resource in the market for company. The study objectives are to find out channel marketing strategy and provide compatible value suggestion in a new channel-M commerce by evaluation of market segmentation of BCG Matrix , analysis of SWOT and Porter’s Five Force Model. The research results appear significant business opportunity for mobile commerce and market in Taiwan. Therefor It’s beneficial to develop and prove the own mobile commerce to channel marketing for S company in future.