Decision of new Information Technology adoption to a business is challenging and in-volving an investment with enormous expense. In addition, pressure from government and request from customer, it’s never an easy and quick decision, especially for small and medium business. Cloud computing is one of “Paradigm Shift” of Internet. Till now, no clear definition is given by the industry and the academic. Why do the enterprise and the individual need Cloud Computing? How do the enterprise and the individual benefit from Cloud Com-puting, moreover, profit from it? Answers toward those questions are expected most nowadays. This thesis leverages Cloud Computing successful and real cases and retrieve the equa-tion of “Cloud Computing Value Creation” based on Cloud Computing attributes. Comparing it with the related policy from Taiwan Government, this thesis analyzes the possibility of Cloud Computing Service development, and further, provides suggestion and direction on Cloud Computing industry in Taiwan.