The Yeh family at Cihou is legendary. At the end of the nineteenth century, the Yeh brothers emigrated from Xiamen to Chihou and set up a bank facilitating business and trade between the two places. During the Japanese colonial era the Yeh families had accumulated great wealth and owned a tract of land near Tien-Hou temple. With skillful management, their business had expanded extensively to the establishment of a XinTaiJi shop, a trading company and grain store. In twenty years, the Yeh family became one of the most influential families in Kaohsiung area. The Yeh family settled not only in the KaoHsiung area but a branch of the Yeh was also located in Xiamen and studied in this report. Both branches experienced similar histories. The high political sensitivity and existing environment, we have demonstrated similar pattern in terms of business development/management in Yeh’s branch family.