There are about 1500 wind bands in Taiwan, which are separated in primary, junior high, senior high school, universities and communities etc. In Taiwan, the population who learn the wind instrument are more than one hundred thousand population, however, there are only five professional orchestras, including National Symphony Orchestra, Taipei Symphony Orchestra, National Taiwan Symphony Orchestra, Kaohsiung City Symphony Orchestra and Evergreen Symphony Orchestra, and no a professional wind band. Therefore, the purpose of this study is to understanding the availability and possibility to fund a Professional Wind Band in Taiwan via evaluating the market of musical performing and the status of audience involvement. The study methods contain conducting interviewing the key person of the wind band and designing a survey with the factors of Human Resource, Financial Plan, and Operation Status.