Abstract SOHO (Small Office, Home Office) has become a popular work arrangement all over the world because of the growth of knowledge workers, the trend of outsourcing, and the development of Internet. As we can see, there were 680,000 SOHO in Japan in 1996, and 43,000,000 SOHO in America in 1997; moreover, according to the investigations of SOHO magazine, SOHO has reached up to 20% of total work population in Taiwan. However, what kinds of jobs do these SOHO do? What are their motives of choosing to be a SOHO? What kinds of competitive advantages do they have? What¡¦s the current situation of these SOHO? And are there any special requirements for people who want to be SOHO? These questions and issues are what we¡¦re intersted in. According to the purposes of this research, we have discovered some important results: a. The demographic statitics of SOHO: We find out that most SOHO in Taiwan are female, single, about 25~34 years old, bachelor degree, major in science & engineering or business & management, work at home, living in north Taiwan. They usually have more than 10 years work experience, but only 2 years or less in SOHO field. The monthly income are about 40,000~60,000. Most people regard SOHO as a part-time job and devote themselves to designing-orietated works. b. The motives of being SOHO: ¡§To have more free time¡¨, ¡§to increase income¡¨, ¡§to be one¡¦s own master¡¨, ¡§to satisfy achievements¡¨, and ¡§to have different life¡¨ are the five topic motives of being SOHO. c. The current situation and competitive advantages of SOHO: We discuss these issues in four parts, including the current situation, the way of getting cases, the clients, and the future of SOHO. We also find out that ¡§professional knowledge & techniques¡¨ is the most important comparative advantage, which can be accumulated from previous work experience. d. The charateristics of being SOHO: We propose two factors in the characteristics of being SOHO; they are ¡§getting cases factor¡¨ and ¡§work result factor¡¨. We also find out that the ¡§work result factor¡¨ has mainly influence on reaching high achivements of SOHO work.