Southeast Asia is always one of the most important options as Taiwan’s manufacturers consider foreigner direct investment except China. This research analyzes the main determinants that influence the foreign direct investments of Taiwan’s manufacturers in Southeast Asia. And we consider some factors such as GDP, population, imports, exports, exchange rate to realize how those factors affect the FDI of Taiwan’s manufacturers. Because the recent annual historical time series about FDI is not so substantial that the estimates of gravity model parameter may have large variance. For solving previous problem, we rearrange the FDI data as panel data and estimate the gravity model parameter by borrowing strength and repeated measure method. Finally, we construct the repeated measure gravity model to analyze the characteristic of Taiwan manufacturers’ foreign direct investments in Southeast Asia.