Abstract The purpose of the thesis is to realize the development of mattress industry in Taiwan, and key successful factors of case company-Bedding World. Then based on the above analysis, some suggestions for entrance of Chinese market will be proposed as well. Not only some domestic studies, the reports & data of case company was studied, but some analysis tools such as marketing mixes and STP was also utilized to develop the better marketing strategies for entering the Chinese market. The conclusions will be followed, 1. The combination of production and sales and multi-brand strategies are the both of competitive advantages. 2. The case company should put emphasis on images of one brand of Taiwan and all products made in Taiwan. 3. The case company should start up at the second grade cities in Suzhou Province, and authorize franchisee to explorer markets of the inland cities. Keyword: marketing strategy, marketing mix, STP, Bedding World