The main research since 2005, the mainland government to open up Taiwan fruits into the mainland market, and to many preferential measures, Taiwan exports to the mainland market for Taiwan fruit to enter the main strategy, and finding the most appropriate strategy to help enterprises to increase access to profit . In this paper, using "depth interview" on the visit six experts, and from entering East-purpose enterprise and enterprise to look at three areas, and sorted out for Taiwan fruit exports to the mainland market access to the best strategy, and were given Enterprise and the Government''s recommendations.