Fifty-nine large-sized companies and sixty-two small to medium-sized companies have completed an internationalization questionnaire. The main findings include: (1) The reasons for Taiwanese business internationalization are in the following order: high labor and land price, expand market share and disperse risk, overseas competition and incentives, to obtain raw material and save transportation cost, political concern. (2) The difficulties are in the following order: shortage of human resources in international business, inadequate overseas condition, and cultural gap. (3) There are 64% companies apply the strategy for keeping roots in Taiwan: moving labor intensive industry overseas, keep high technology industries in Taiwan, international division of labor. (4) Companies with different size, different capital intensity, different extents of internationalization and in different stage have significantly different strategies.