The purpose of STEAM education is to allow students to construct a different perspective through hands-on, trial and error, and teamwork through cross-disciplinary knowledge. Such a huge and innovative educational business opportunity has subsequently driven the development of the teaching aid industry. However, many STEAM education research articles are mostly limited to unilaterally discussing the application of courses and teaching, and they rarely analyze and explore the industry. This article intends to explore the development of STEAM educational product companies in Taiwan. This article takes Hong Kong CUBE×US LIMITED as the research object to analyze and explore the current business model and future trend of the STEAM educational product industry. This research hopes: 1. To find the difficulties in STEAM's cooperation with the industry in Taiwan from the point of view of a company of instruction tools; 2. To give STEAM an opportunity for industry-university cooperation, discuss the plight of STEAM's integration in industry and education and ways to improve it, and provide a future reference for STEAM teaching.