This study is to analyze what is the difference between the employee benefits presently provided by enterprises and satisfied benefits demanded by the employee in Taiwan's top 1,600 enterprises. There are four points were found in this study. Firstly, in 26 items of employee benefits, the top 3 of the satisfied benefits are group activities, bonus with stock shares, and the services of transportation. Secondly, in 5 kinds of employee benefits, benefits in personal, travel subsidy is the most expected, about NTD5,000-NTD10,000 each year. Benefits in department, employees hope domestic and overseas travel to be provided. Benefits in family, employees wish to get allowance of child-care. Benefits in working time, employees need 1-2 days of spring holidays. Benefits in facility, buffet style is the most popular for employees. Thirdly, the female employees prefer language training and the housework service supplied, while male employees are interested in low-interest loan. The higher education employees are extremely expected in benefits provided by enterprises. And the younger employees desire the benefits higher than the elders. Fourthly, in implementation degree of 26 items, manufacture industry is the highest degree of implementation in benefits.