Recently, both Japan and South Korea put efforts on the concept of ¡§ubiquitous¡¨ & ¡§Intelligent Living Spaces¡¨; therefore, the ¡§Intelligent Living Spaces Industry¡¨ which takes various related or non-related industries¡¦ cooperation comes out. Among these cooperating industries, Taiwan possesses some advantages on IT Hardware Industry. Viewing on this, this study would like to benchmark the successful experiences in both Japan and South Korea to Taiwan, to make Intelligent Living Spaces Industry develop well in Taiwan, and further to make the associated industries¡¦ development flourish with Taiwan¡¦s advantages on IT Hardware Industry. Also, for no matter in Taiwan, Japan or South Korea, the government plays the most important role on the development of Intelligent Living Spaces Industry, this study then takes Diamond Model of Porter to analyze the development of Intelligent Living Spaces Industry in Taiwan, Japan and South Korea, expecting to absorb the successful experiences from Japan and South Korea for the benchmarking. This study makes the analyses through the four scopes¡Xfactors conditions, demand conditions, related and supporting industries, firm strategy and structure and rivalry, expecting to come out the developing strategy of Intelligent Living Spaces Industry through the aspect of the government and the industry. Finally, based on the Porter¡¦s Diamond Model, this study found that Taiwan still have some advantages on IT Hardware Industry, but needs to put more efforts on IT Software Industry and the professionals training, and even to reinforce the communication and cooperation among the associated industries, and then Intelligent Living Spaces Industry would flourish in Taiwan.