Construction industry in Taiwan is affected deeply by economy and different market environment between north and south Taiwan. The purpose of this study is to analyze the difference between north and south market in Taiwan and the internal strategies of case company, and finally concludes whether the internal and external conditions are suitable for case company to re-enter the northern market. By case study, this research found that the northern construction market in Taiwan has more business and banks loans volume than southern one, and get key personnel more easily. On the contrary, the competition in the northern market is more violent.