Brand extension is used as a marketing strategy and it can decrease the marketing cost, associate an attribution of the original brand with the extension product, so the customers easily identify the extension product and accept it. In order to compares brand extension effect of brand elements on near extension and far extension. One-way analysis of variance and nested design analysis of experiment design are used and questionnaires are delivered in Taipei area. The conclusions of this study are summarized as follows: in near distance of the brand extension, extension effect of brand elements is significant different. The extension effect on characters is the best, but slogans' is the worst. In far distance of the brand extension, brand elements have no significantly impact on overall extension effect. Only on consumers' preference and purchase intentions aspect, the extension effect on brand name is the significant worst.