The paper researched the cultural foundation of the creative industrial cooperation of Fujian and Taiwan, the advantage of cooperation in Fujian and Taiwan, and the complementary to each other industry, we can draw the conclusion that the cooperation of creative industries of Fujian and Taiwan have not only location advantages and favorable policy, but also the same cultural foundation, and there are obviously advantages complementary in many of conditions, such as capital investment, the human resources, the stronger industry chain, market capacity and so on. This can provide powerful evidence to establish and complete the cooperation pattern of the creative industries cooperation in Fujian and Taiwan.