SMEs play a very important role in Taiwan business environment. In recent years, because WTO has struck Taiwan trade advantage and Taiwan economy is depressed, SMEs in Taiwan feels business become slacker than before. Therefore, good quality has naturally become one of competitive weapon for SMEs. Since SMEs have lots of restriction on quality improvement project implementation, this article would like to propose a six sigma project implementation case and its implementation model in SMEs as reference to a future six sigma project implementation in SMEs.