"Cultural and creative industries" is an emerging trend that is leading both sides of the Taiwan Strait and even the whole world. It emphasizes the innovation from tradition or the integration of culture into new products. The traditional Chinese opera as a traditional performing arts, heritage of hundreds or even thousands of years of tradition, the face of the current rapidly changing situation, the art of adaptation and adjustment of the pace of art seems to be unable to respond. This paper tries to find out the position of opera from the category of cultural and creative industries, and to view the status and value of opera as the core industry of culture and art. However, if the reality of "industry" is taken into account, Benefits and output, is still quite limited. Therefore, the opera must think about how to break through the difficulties and limitations, on the one hand is how to change the people's long-standing stereotype of the opera in order to attract the audience; the other hand, it is necessary to take the existing stereotypes to create new ways across the field Type, for the future to create vitality. From the current situation of Taiwan's opera, we also observe the turning point, not only to preserve the aesthetic connotation of the traditional performing arts, but also to combine the resources and business thinking of the industry, to develop a comprehensive development model, The field of resources to re-create a new era of opera's new value, so that opera in the face of the modern audience to regain the footsteps.