Nurturing Capability is the key factor for nurturing tenants successfully in incubation centre. Due to lacking the information about nurturing capability of incubation centres, this information asymmetry phenomenon may cause the transaction cost between incubators and tenants. The SMEA (Small and Medium Enterprise Administration, MOEA) tried to build an Incubation Centre Mark System for resolving this problem 2012. Unfortunately, this project was suspended by MOEA owing to policy program priority. The purpose of this study is to construct a nurturing capability framework of incubator as the theoretical foundation of Incubation Centre Mark System. After solid research process, we got a comprehensive framework of nurturing capability framework with capability factor weight. We discussed and executed the empirical application process to verify the validity of this nurturing capability framework and proved the validity at the acceptance level. The research findings provide the theoretical foundation for SMEA to execute the Incubation Centre Mark System.