LED is one of the competitive businesses in the optical industry of Taiwan. Taiwan also has the most complete structure of LED industry from the chips (upstream) to the LED packages (downstream). Especial for the LED packages, from very beginning’s red, green, yellow and amber colors to blue and white colors, the LED companies in Taiwan have all participated more than 40 years and stand the very important role in the global LED industry. With the last 10 years, Due to the government in China also see the huge potential of LED business, so they invested the LED industry especial for the chips and packages started from the year 2000 as the important country development plan. However, with this 16 years’ over expansion in China, the global LED industry already became the cost driven industry for most of applications like lighting, TFT-LCD and consumer applications. How to find the next potential applications for LED package industry in Taiwan and have the difference than the companies in China will be the future growth opportunity of the LED business in Taiwan.