This business plan was undertaken to determine if it is feasible to start a fitness restaurant in Taipei City. In recent years, there have been an increasing trend regarding to the rising popularity on fitness and healthy diet. However, there is nearly no single restaurant that is specially designed for providing appropriate nutritious food to the fitness people. I saw an opportunity in opening a restaurant aiming at offering healthy customized fitness meals for people who need replenishment before or after workout and exercise. BodyRock fitness restaurant is planning to be located at the area where most of the fitness and health clubs are clustered in Taipei City. The core products of the restaurants are pre and post workout meals, weight-loss meals, protein-based beverages, and workout snacks. People can either purchase the products by visiting our physical restaurant or making an online order. We will establish a long-term partnership with a sports nutritionist who will assist us designing the menu contents and educating our staff on nutritional knowledge. We want to create an environment where customers are encouraged to interact with us. The restaurant is not only a dining place, but also a social place that people can share their fitness or diet experiences with each other. The concept of the restaurant can be simply described as below: Healthy diet can be delicious, enjoyable, and affordable. Eat smart & healthy, be physical active, and live better. This business plan includes the restaurant introduction, description of the products and services, overall analyses of the food and beverage industry and the fitness industry in Taiwan, and marketing strategies. Further on, a financial analysis was executed to determine whether the proposed plan offers a profitable investment. This includes an examination of the start-up costs and funding, as well as the creation of an income statement and the statement of cash flows for the first three years. These financial forms then made it possible to perform a break-even analysis. The purpose of this business plan is to consider as many relevant factors as possible and to compile information and date in order to have a more accurate plan. After all, a business plan is not a static document, but a document that requires several modifications as the business develops.