The advancement of information technology and Internet have made e-business an essential element for industry competition; SMEs are the major force for our economic growth, however, compare to big firms, SMEs are in a weak point in the implementation on information technology and Internet in the industrial and business sector. Due to this reason, this article will analysis Taiwan SME's pros and cons on e-business, and the foreseen opportunities and threats. Furthermore, it introduces guideline and assistance tin SME e-business measures offered by the SME Administration, MOEA, in order to know the resources that our government has provided for SME. Finally, from the view of globalization, planning the future prospective and impact of e-SME, allow the entrepreneurs to understand the importance and benefit of e-business.