The pharmacy industry in Taiwan has produced a succession of great changes in recent years, for example: The National Health Insurance, the division of medical treatment & medication, Join the World Trade Organization(WTO) which were putting into practice. However, the competent authority which protects the medicine price and nuclear price policying, bringing a large impact to the pharmaceutical factory. So the promotion sales are effected first. So, for be able to improve the sales¡¦ performance & understand the releationship of human resources management activities & sales¡¦ performance, this research attempts to take one pharmacy company for an example, and using Multiple Regression Anylysis to research the effect of Selection, Traing & Education, Salary & Welfare, Position Alternation & Employees Participating to Sales Amount, Achievement Rat of Sales, Leave Application & Customer Developing. Besides this, it also using the Analysis of Variance to understand the difference of sales¡¦ performance under the situation of Cost Reducing & Human Resource Promoting. So according to the Multiple Regression Anylysis & Analysis of Variance, this research get the results as follow: 1.Traing & Education, Salary & Welfare, Employees Participating, the three Human Resource Management Activities have the significance effect to Sales¡¦ Performance. So the hypothesis H-1, H1-3 & H1-5 are all supported. 2.Selection also has the significance effect to Sales¡¦ Performance, but not all of factors can anticipate the Sales¡¦ Performance. So in accordance with the hypothesis H1-1 just present a partical supported result. 3.Position Alternation just has the significance effect to Sales Amount, Leave Application & Customer Developing, but not has the significance effect to Achievement Rat of Sales. So in accordance with the hypothesis H1-4 just present a partical supported result. 4.Under the difference Type of Human Resource Management, The sales¡¦s performance not only has the significance effect to Sales Amount & Customer Developing, but also has the higher performance. However, there are no significance about this difference. So in accordance with the hypothesis H2-1 & H2-2 just present a partical supported result. According to above-mentioned results, if we want to enhance some of sales¡¦ performances, we should enforance some of the optional human resources activities. This research also discover that: The higher salary & welfare structure & The type of human resources promoting, which have the significance effect to increase the sales¡¦ performance.