This business plan is a feasible study to examine the possibilities of as well as to indicate the strategies and tactics for steady business development of SAAMUI Life Co. in Taiwan’s premium baby goods market. SAAMUI Life Co. manufactures its own brand handmade soap and distributes multi-brand baby related goods in Taiwan. The company provides products that are safe and convenient to use. Price range of the products we carry is higher than other big brands, however, perhaps due to the life threatening food scandals happening in Taiwan, we see the market trend shift that a large number of parents do not only seek for low price, but are looking for better quality products that are safe to use. Based on this observation, I started by analyzing macro environment of Taiwan market including the population trend and fertility trend to evaluate the decision of focusing on baby related market. Next, I conducted the baby goods market analysis, followed by a consumer survey. Then, I compiled the marketing plan referring to the market survey result. Finally, I examined the financial plan to estimate the profit this business potentially generate with my business expansion plan, and came up with necessary organizational structure for steady business growth.