The evaluation of brand value is always a topic of marketing, no matter in school or in industry. FMCG and luxury good is the target that people discuss most although they have a totally different involvement. Thus, the consideration for buying a luxury good which with a high involvement become an interesting issue. This study measure the purchase decision and the brand position by the research of consume motivation and the performance of products. It needs to use some quantity method to evaluate the brand equity with a precise number. Hence, this study discuss the brand equity and attributes of lady’s handbag by conjoint analysis.