"Moe" is the mainstream culture of Japan Animation, Comics and Games(ACG). The characters of Moe are used in TV, computers, games, and the comics industry for sale, such as figures, food toys, DVDS and other related merchandise, and become a normal sales mode. While the ACG market is for a small number of consumers includes comics, games, animation, music CDs, related merchandise, and doujinshi and cosplay, the economic benefits are still higher than other markets. This study constructs different types of animation consumer groups by lifestyle research. According to these categories, this study tends to understand the consumer behavior of those groups, to be a reference for setting the garget market segments, to analyze the consumption patterns in Taiwan, and to understand this market.