The purpose of this study is to investigate the pattern of citations in theses of the Commerce College at National Chengchi University (NCCU) to determine the characteristics of the materials cited by graduate students in the field of business, to understand what percentage of NCCU Libraries' holdings score for those references, and to organize a core list of materials critical to business professionals. 512 theses presented to the Commerce College at NCCU from 2001 to 2005 were selected as samples for this study. The methodology of citation analysis and the approach of citation checking were adopted in this study.