The purpose of this study is to examine the status of the WWW established in Taiwan's top 850 companies. The major issues are to investigate the state of home page establishment, to examine the main contents of the home pages, to investigate the goals for home page establishment, and to explore the types of companies which are prone to home page establishment and the content diversification of their home page. Results indicate that less than half of the companies maintain home pages on their web sites. For those companies with a home page, most of them have a low level of content diversification. The contents of the home page for most companies are static and offer only one-way communication. Few companies provide dynamic and interactive information on their web sites. The web sites of most companies support the awareness stage and knowledge stage in presale business activities for communicating to customers. Companies with a home page put emphasis on product differentiation strategies and push promotion strategies. The study also showed that information-intensive industries and companies with larger economic scale have a higher level of home page establishment and content diversification on their home page.