The Concept of IFS was first initiated by a series of empirical studies sponsored by ILO beginning in. 1970`s. IFS is generally defined as a sector whereby workers are working under unprotected conditions. Besides it is treated as a sector that provides casual jobs or self employment opportunities Since IFS marks up quite a large percentage of urban employment its importance in understanding urban economy has been increasing over the past years Using generally held theories developed so far this study applying both sociological and authropological viewpoints tried to tackle upon one of the industries in IFS-Car Washer in Taipei city The study explored information concerning car washer, characteristics, input and output factors of their businesses, its relationship with FS as well as the causes contributing to the existence of such businesses etc A preliminary suggestion was also provided with the hope that it may shed light on the management of such practices in the near future.