There are over 97.91% small and medium-sized enterprises in Taiwan which have important contribution to national economic growth and job creation. Because of Taiwan industry environmental changed on offshore migration of industry activities, economic growth slowly, unemployment rate raised and Taiwan industry structures adjusted in recent years the new business group was born. In this research on female entrepreneur combines herself skill with environmental change to find a niche market and, get the suitable resources to create a new value and, understand what key success factor of entrepreneurial process.