||Taiwan is a famous manufacturing base in international collaborating system. Owing to high quality vocational educational system, Taiwan earned an important role in information industry. In 1980- Taiwan was a top 3 information industry nations in the world, creating the so-called 'Taiwan economic miracle'. Now, we entered into a knowledge base era, to establish a new enterprise is more difficult than before. So, how to link educational system with practical industry is very important. Especially, teaching the students how to start an enterprise is key factor to knowledge-based industry development. This course was designed form a practical points of view; try to link practical industry with educational system. The main outline of this course include Industrial environmental analysis, SWOT analysis, financial forecast and etc., Hopefully, to give the students an overview to start an enterprise.