After 1980's, the Science-Based Industry park became a new discourse of landscape and a new direction for planning in Taiwan. It represents the upgrading of the state's economics and technology. This paper follows upon the new tendency, by focusing on the new international division of labor, technology dependency, and the linkages of capital. It explores whether or not Taiwan's high technology industries will break with the traditional relations of technological dependence on the advanced countries and fulfill the governmonts expectations regarding technology promotion. This paper also try to clearify the spatial division of labor in Taiwan's high technology industry: R & D, the process of production, and exchange network. This research constructs a easily realized framework more closely approximating the reality obscured by the ”High-Tech” myth.