Animation is a featured media, which has both artistic and commercial characteristics. However, since the computer and Internet have been matured, the development of animation not only being stopped but also become much more difference and actively developed. There are many different animation styles in different countries; however, as an animation foundry, it's a shame that Taiwan does not create its own animation culture. This research's objective is think about how to utilize key issues to explore Taiwan's animation industry owns, and how to expanding their business to the overseas market. This research will begin from animation development analysis, difference country's animation industry, then analysis the case company's Key Main Factors of animation development and so on. Anticipation this research contribution, can let several animation companies can operate permanently and build it own competitive advantage.