In recent years, Taiwan has made efforts for the promotion of cultural industries. During the "Challenge 2008: National Development Plan" cultural and creative industries developed plans directed at combining artistic creation and commercial mechanisms in order to create products with local cultural characteristics. These products were to enhance the people's cultural identity and increase industrial added value. This was also the first time that "cultural software" was applied to major state construction projects. Research in this study is into the essence of the Koji pottery cultural industry entrepreneurs by the phenomenological approach. From the study, we have found that the essence of entrepreneurs has the following three main points that are worthy of in-depth discussion: ¡§the essence of cultural entrepreneurs¡¨, ¡§the cultural entrepreneurial opportunities¡¨, and ¡§cultural entrepreneurial practices¡¨. In the depth of understanding the transcription, we can see the Koji pottery cultural industry entrepreneurs (hereinafter referred to as entrepreneurs) have the essence of a ¡§high degree of self-perception¡¨. He himself has a strong power of self-reflection and a focus on the ¡§Culture Morality¡¨. They are seeking the meaning of spiritual values, not just the realities of material life. There is an interaction and mutual traction between the essences of entrepreneurs. It is not only a linear causal relationship, but is a three-dimensional or even four-dimensional relationship among the essences. In addition, we have seen business opportunities of the pottery cultural industry (hereinafter referred to as business opportunities) are, in a sense, reconstructed and the entrepreneur¡¦s essence is included in the nature of entrepreneurial opportunities. Entrepreneurial opportunities are no longer confined to traditional economic supply and demand imbalance, but can be the gradually accumulated results from action and reflection in every facet of life. What we need to be concerned with is that the entrepreneurs¡¦ daily life is a constant interaction between self and situation. Moreover, in the Koji pottery industry, entrepreneurship is a practical process from the abstract to the concrete. This can constantly break with the inherent challenge of thinking. In conclusion, we propose a long-term reconsideration wherein the government should return to the essence of culture and the arts when they are counseling rather than just commercial propaganda. We must rethink the course of the industrialization of culture and the arts.