Abstract When Taiwanese ceramic tile industry invested in the Mainland China, they are facing the differences between cross-strait strategies. Shall the Taiwanese businessmen change their business management strategy? This is the subject of present study. The objectives of present study include the following: (1) to find out the knowledge of Taiwanese ceramic tile industry regarding the cross-strait strategies and to see if there¡¦s any differences among them, (2) to find out the effects of differences in cross-strait management strategy, This study includes only Taiwanese ceramic tile industry of KwangTong and Shanghai Districts and this is the main source of our sampling and information gathering. The scope of present study is limited to the differences between cross-strait strategies, emphasizing on the social and political aspects. The principal manageable variables are: 1. differences in cross-strait strategies, 2. business strategies of Taiwanese companies, 3. management strategies. Using the Taiwanese ceramic tile industry companies or factories who had investment in Mainland China, we study the effect of above independent variables and the interaction between them. methods used include: case study analysis, confidential analysis, main factor analysis. 1. There¡¦s significant effect for Taiwanese business on management strategies. 2. There¡¦s no significant effect for differences of cross-strait cultures on management strategies. Also the present study had presented four new kinds of business strategies, namely: 1. Hierarchy strategies: based on the hierarchy and rules. 2. Control strategies: based oneself-discipline and managerial intervention. 3. Freedom strategies: there¡¦s free style for management. The competitiveness is from productivity and innovation not low wages, or a valued currency. Key words : Business strategies, Taiwan company,managment