About 70000 in Taiwan require long-term dialysis treatment and are the most prevalent in the world. The medical equipment and medications needed rely on imports of more than NT$ 3 billion in value. Therefore, it is imperative to get an in-depth understanding of this industry. Dialysis patients need dialysis treatment regularly to extend their life but are almost impossible to be cured completely. As such, dialysis therapy is among medicine’s least welcomed treatments. However, dialysis healthcare industry is a huge market that is quickly growing and highly profitable. The reason behind this is that dialysis patients are reimbursed under the National Healthcare Insurance scheme. As long as the dialysis medical devices suppliers supply necessary products and the dialysis healthcare service providers continue to provide the services for dialysis treatment, it would ensure stable revenues for both. In order to further explore the development of dialysis healthcare industry in Taiwan, this study analyzes the current development of dialysis devices suppliers and healthcare service providers for key factors impacting business development, as well as possible development trends and strategic direction. The present research will address the market potentials for reference in the government’s policy making and management of the firms to enhance the competitive advantage of Taiwan’s dialysis healthcare industry.