With the change of business model, changes in human reading habits, and cost considerations, the publishing industry in Taiwan has seen a significant transformation in digital publishing in the past two years. At the trend level, the transition from paper to digital, most academic discussions believe that the problems come from the cost considerations of printing and shipping and the simple adjustment of reading habits. But in fact, the roots come from the changes in business models driven by the Internet and the various business niche hidden behind the changes in people's reading habits. And the transformation methods commonly discussed in academics are more general, and the actual transformation situation is actually more detailed. This article will use Taiwan's magazine transformation as an example to truly analyze the reasons and dilemmas of the transformation and further provide effective suggestions for future transformers.