This study adopts a comparative research method to explore the business and localization strategies of the three international food delivery platforms e-commerce in Taiwan and interprets the differences and commonalities of their model development. Finally, this paper discusses the practical implications and suggestions for future research and manufacturers who want to enter Taiwan's food delivery platform market. Researchers of food delivery e-commerce platforms in Taiwan have discussed subsidy strategies, customer satisfaction, convenient motivation etc., which belong to the customer or outside perspective. Therefore, this article aims to explore the insight of the business strategy and localization strategy of three food delivery platforms in Taiwan. This research involved a survey comprised of three sets of interviews. Three managers of three different food delivery companies in Taiwan participated in the study. The qualitative analysis of the interviews was conducted through a comparative analysis approach and VRIO model to indicate the competitive advantage of three food delivery companies. The results of this study showed the business model and localization strategies from three food delivery companies. To conclude, this study may be of importance in showing the different and common factors of business strategies from company insight, finding out the comparative advantages of each company.