Thanks for the wide application of mobile technology and the incre- asing popularization of wireless networking, a brand new business oper- ation model, which breaks out the limitation of fixed working time and space and brings more real-time and activity to life and work, is therefore brought to enterprises, and has eventually brought up the booming deve- lopment of M-commerce (Mobile Commerce). With the attribute of regard- lessness of location, and the high flexibility and mobility, people can expect that more and more diversified mobile technology applications will be available and popularized in the coming future. However, if corporations only take suggestions from mobile technology providers or consultants, but understood neither what their corporations really need, nor ignored what their users most concerns, expenditure of time and money can be resulted, and no effect can be expected. Therefore, the QFD (Quality Function Deployment) method, with its MRM (Matrix Re- lation Map) tool, is introduced as a valid methodology to help identify users¡¦ requirements, and to sketch the relationships between each step of implementation. This research also adopts ¡§qualitative single case study with multiple units of analysis¡¨ as the basic approach, and the subject of this research is a steel manufacturer. By using QFD to clarify the voice from users of their needs, entprises can realize what the users really want. And by using the AHP (Analytic Hierarchy Process) skill to syste- matically transfer customers¡¦ requirements into design considerations, corporations can check if their capabilities can meet those voice from users, and then make practical plans that the entprises should do while implementing mobile environment. Finally, this research had, from the view of end-users, evaluated and consequently proposed a set of functions module and priority, as well as practice suggestions, for implementing mobile environment; The outcome of this research can be used as a basic for advanced study, and be adopted by corporations and industries in all areas.