With the increasing economic value of intellectual property, it is imperative that trade secrets be protected from both domestic and foreign thieves. This paper discusses the Taiwan Trade Secret Law (1995) and intends to suggest the other new statutes. First of all, the paper introduces trade secret protection theories. Secondly, this paper will introduce cases involving the other related statutes that have happened in Taiwan and United States. It will also discuss specific threats to trade secrets posed by ubiquitous use of computer technology in the commercial industry. Finally, this paper will provide the suggestions of proposed amendments in ROC Trade Secret Act.