The main purpose of the study is to find the crucial factors of location selection about Taiwanese sport footwear manufacturer's Foreign Direct Investment. In terms of the highest investing countries-China, Vietnam and Indonesia as examples, which country is the optimal FDI location area of Taiwanese footwear manufacturers. The researcher extracted five basic research dimensions as the first hierarchy via literature review and expert interview, then subdivide them into 18 factors as the second hierarchy. Through Expert Questionnaires based on Analytic Hierarchy Process (AHP), and the application of the software of Expert Choice, the weight and Priority Vector of each crucial factor, and the further optimal location area are attained. The questionnaires were mailed to 10 different executive managers whose companies have been managing FDI with at least two of the three countries-China, Vietnam and Indonesia. The result of the Empirical Analysis of the ten valid questionnaires are: 1. In terms of the weight and preference order of the experts' evaluation index, the five valuable factors of the location selection are: (1)Cost Factors (2)Environment of Investment (3)Government Policy (4)Industries Correlation (5)Infrastructure. 2. According to the Priority Vector, Vietnam is the optimal FDI location area for Taiwanese footwear manufacturer among the three selected countries.