The purpose of this study is to analyze how Taiwan small businesses should develop their strategic alliance under the plan of developing Taiwan as an Asia-Pacific Regional Operations Center (APROC). The results of a survey from 185 small businesses in Taiwan shows all Taiwan small enterprises have strong willingness to form strategic alliances under the APROC plan. The result also shows Taiwan's small business first should develop marketing-oriented strategic alliances, led by large enterprises, for exploring Asian regional markets. After having substantial experience in strategic alliances, small businesses can form strategic alliances with other small businesses to develop technological-oriented alliances and other alliances. Taiwan Government or academic institutions are recommended to act as catalysts for setting up a link to increase the possibility of creating such alliances.