To say cloud computing is a brand new technology or industry development trend, I would prefer to say Cloud computer is the result of commercial business model revolution. The growth of Global information technology industry in recent years have been exhausted, the PC industry in the past, Intel and Microsoft, the Wintel architecture, across the world which exclusive more than 80% of market share. Each year the new products launches, all consumers must pay the bill without exception! However, when Microsoft introduced the new Vista operating system, the sales doesn¡¦t pan out as expectation. The consumers finally decide to penalize steadily increasing selling price. Meanwhile Intel also takes action to provide low-cost processor solutions to response to market needs and rescue declining rate of the market share. When global network coverage gets matured, the era of high-speed network is coming and human life will make a significant change because the business opportunities occur from the Internet. From the message propagation, interpersonal interaction and even food and lifestyle all hook up with the network; this huge business opportunity happens and it is appetizing! In recent years, ¡§Service" becomes the central idea of industry reconstruction. Cloud computing in fact is to serve as a starting point and the resulting value. "Cloud computing" has no "unified" specifications or definition right now, this study attempts to present to a limited data collected and discussed, with five force analysis, competitive analysis, management theory, explained the future of "possible" to become a huge business opportunity for the industry, and the feasibility to Taiwan in the light of the direction. The conclusions of this study are summarized as below: (1)Cloud computing has large business opportunity in the future (2)Taiwan Cloud computing businees opportunity can have 2 portions: one for hardware adding value, another for product reasearch (3)Taiwan has advantage to work with China for Cloud computing market (4)Taiwan government Cloud computing policy can study from Japan or Korea (5)Taiwan government Cloud computing policy can be a favor for local market