Fujian is the closest province between Taiwan and China. Fujian is also the important area that Taiwan¡¦s businesses invested in China. The economical development and industrial structure in Taiwan and Fujian is very closely. Fujian is the key area that for the Taiwan ¡¥s businesses entering to China. It is necessary to understand the trade relation and history between Taiwan and Fujian, the economical position in Fujian, the plan of the west side of the Straits and the compare with other economical area. The study researched and analysed the history of Fujian, Xizmen economical zone, the Quanzhou pattern and the plan of the west side of the Straits to know the regional economical development between Fujian and Taiwan.