Since Taiwan started inplementing its four-year economic development projects in 1953, the economy of the Taiwan area has grown rapidly, and much of the growth must be attributed to the industrial development. However, although economic growth has brough a great deal of wealth to the citizens of R.O.C., industrial development has also generated many problems. The environmental studies in recent years have been mostly restricted. to the discussion of external geographic environments, and involve less exploration of the discussion of external geographic environments, and involve less exploration of the internal geographic images of decision makers. Therefore, the main purpose of this study is to show that, to improve or solve environmental problems, we not only need to understand the causes of contamination and learn how to transform contaminating substances, but also must try to understand the attitude of factory owners-the key people in environmental problems-toward the environment. 1n particular, this study will explore if there are any regional differentiation in environmental perceptions and actions between the factory owners in the nothern and southern industrial park under study. We will carry out a comparative study, and make recommendations for the relevant goverment offices. The result of this study will also serve as important material for social environment education.