While retail business development in Taiwan has reached mature stage for many retail formats, it is still in the rapid growth stage in China. Consumer shopping behavior in Taiwan and China might be different given different economic and retail development progress. The findings of this research support two hypotheses. First the retail format development is different in Taiwan and China. Second the consumer shopping behavior is different in Taiwan and China. All retail formats were developed ahead in Taiwan by around 15-20 years. It took around 35 years in Taiwan to develop up to current status. However, it took a much shorter time for China to catch up. The development was much more concentrated and intensive. The development order is also different. In Taiwan, the order is department store, supermarket, convenience store then hypermarket. In China, however, hypermarket development advances convenience store. Convenience store is still in an early development stage. Shopping behavior in different channel is also different. Taiwan shoppers visit convenience store most often while China shoppers patronize supermarket and hypermarket most frequent. In Taiwan, except household products, most packaged food or beverage are purchased most often from convenience store. In China, most are from supermarket and hypermarket. Moreover, Taiwan consumers are more particular, demanding and sophisticated. If any manufactures would like to enter China market, modern trade is suggested to the most important channel. It is easier for quick distribution, lower risk and more similar practice to Taiwan retail environment. If any retailers would like to enter China market, it is wiser to have international alliances. The retail business now in China plays with big economic scale. Without advanced knowledge, technology as well as rich working capital, it is very challenging to compete in China market. For research in the future, it is recommended to include village information. Under China government policy, village should be upgraded with strong government support. It will provide a more comprehensive pictures if village is included.