The purpose of this paper is to present the process and results of an earlier investigation on the impact of the opening of Taiwan domestic motor freight carrier market to foreign firms. We conducted a fairly intense literature review on this issue. Then a group of experts on the local motor freight carriers were selected to interview their opinions. From the good's flow process view, we classify the motor freight carrier industry to six groups. Based on these opinions and our classification, we developed a questionnaire to survey the thoughts of the famous international foreign transportation firms and manufacturing firms. The survey has shown some valuable results. The technology, cost and foreign exchange rate are not the factors that -would deter them from entering Taiwan's marker. Due to the severe competition, oversupply of the trucks, shortage of drivers, and the possible reaction of the exiting carriers in the motor freight carrier industry, most foreign firms do not plan to enter this market in the near future. Of course, they preserve their rights to enter this market. Suggestions are given to the domestic carrier to counter the potential entrants of the foreign carriers. The Government is advised to update the existing out-of-date motor carrier regulatory system to a new one, which should foster the development of a healthier motor freight carrier industry.