Abstract In the past, seats on the management of the research focuses on exploring the best logical way for seats assignment to ensure the revenue maximizing, it¡¦s rarely to consider in the faces of management pressure and services requirement. Hence, this thesis will take a survey through market research studies to identify the reason of the shift of passenger from Non-reserved Seating to Reserved seating or the increase of rider-ship caused by the lower fare of Non-reserved Seating. After fully collection of the requirement of passengers and the consideration of High Speed Rail¡¦s operator, the ¡§Situational Analysis¡¨ mechanism is applied. The different Non-reserved car allotment will be arranged under different circumstance and their revenue will be evaluated as well. Finally, the recommendation of the High Speed Rail¡¦s seat management strategy from the point of view of revenue maximizing, operation consideration and passenger requirement will be provided. Key words¡GTaiwan High Speed Railway, Non-reserved Seating, Reserved Seating, Seat management strategy