Confidant relationship has been a specific phenomenon in Chinese history. The confidant roles still exist in modern business organizations. The primary purpose of this study is to explore the confidant phenomenon and discuss the sources of confidant relationship. In order to gather empirical evidences, this study collects 60 manager questionnaires and 180 subordinate questionnaires from 60 bank branches in Taiwan. The conclusions are summarized as following: 1. There are no significant correlations between confidant relationship and the similarities of gender, age, education, and value system. However, the previous subordination and association relationships are significantly correlated with confidant relationship. 2. The competence of subordinates perceived by leaders is significantly correlated with confidant relationship. The higher the competence, the higher the confidant relationship is. 3. The loyalty of subordinates perceived by leaders is also significantly correlated with confidant relationship. The higher the loyalty, the higher the confidant relationship is.