Taiwan's food and beverage industry has been one of the supporting pillar in the country's economic growth for the past several years. The sector mainly existing of restaurants and beverage and tea shops had sales amounted of NT$111 billion (USD3.40 billion) in January- March 2016 period, an increase of 3.1 percent from a year before and has hit a new high. That growth came even as Taiwan's gross domestic product (GDP) fell 0.84 percent year-on-year in the first quarter, the third consecutive quarter of negative GDP growth. Taiwan has been called the food capital of the world by CNN and is well known for its distinctive gourmet culture and its unique dishes are frequently featured by international media outlets such as BBC, CNN and The New York Times. Taiwanese as well as foreign citizens’ value eating as a very important part of their everyday lifestyle and many restaurants have seized the opportunity and have captured the trends and have established their presence in Taiwan. Local cuisines as well as cuisines from Italy, Japan, France, Spain and the United States have gained a tremendous popularity here in Taiwan. The study includes an overall industry analysis of the F&B businesses in Taiwan with the perspective of customer preferences to industry development and trends as well as my own personal business aspiration and strategies that I will implement given the food and beverage environment in Taiwan. The foundations of the business plan and its core strategies are incorporated from the principles of business administration taught at the Global MBA program at the National Taiwan University. The following business plan will focus on the area of an executive summary, the company description, the marketing plan, competitior analysis, operation plan and financial plan will be identified.