The Internet not only has two-way communication fuction, but also
prompts information flow and increases the exchage of ideas or knolwedges
between people. Many social scientists or scholars use "virtual community" to
name the Internet users, who possess the identical network values and share with
network information resources. This paper is to study the development of virtual
community in Taiwan and to compare the difference of values system between
net-users and net-instructors of TANet.