In this paper, it first points out that after the return of Macao, the relationship between Taiwan and Macao has developed greatly. The main change is that Taiwan-Macao relationship has become a special part of relationship between Taiwan and Mainland. And the announcement of vice prime minister Qian Qichen that the seven basic policy about how to deal with Macao and Taiwan related problem after 1999 has established base for its new development. Then, the paper mainly explains Government of the Macao Special Administrative Region’s new movement and new idea of how to develop Macao-Taiwan relationship: First, to make “Four opinions” as the new breakthrough point of new development of Macao-Taiwan relationship; Second, to list Macao-Taiwan relationship development into government administration; Third, to create new co-operation opportunities between Macao and Taiwan; Forth, to intense discussion and implement co-operation between two regions and aim to make new achievement. Finally, the author gives out suggestions to Macao-Taiwan relationship related problems which demanding prompt solution.