In recent years, Taiwan functional textiles and industrial textiles have been recognized for competitive advantage. However, Taiwan textile industry, facing the current market structure of oversupplies and the negative impact of high prices of raw materials, is trying to develop all kinds of high value-added products to attain the product differentiation. The purpose of this paper is absorbed in textile industry trends and analyzes the business strategies for case T Textile Company. This study, taking T Textile Company as the object, use Potter’s diamond theory and SWOT analysis to be basic theory and analyze financial analysis. The results suggest that the key to success for textile industry companies are specialized technology and innovative research. This study is dedicated to other small and medium - sized textile enterprises as reference material for business strategy.