ABSTRACT The operation of urban mass rapid transit system has paid great attention on the customer degree of satisfaction, emphasizes ¡§the service oriented¡¨. This paper attempts to bracelet the traditional model, from the angle of ¡§profit oriented¡¨ discusses the urban mass rapid transit system business, and take the Kaohsiung Rapid Transit System (KRTS) as the example, draws up the related profit strategy. In the research analysis, this paper analyzes the Kaohsiung Rapid Transit System by five forces analyses to be able in the area transportation industry to compete for the profit in Kaohsiung the match and profit ability. By all the resources, the competitive advantage and the value chain analysis, establishes the Kaohsiung Rapid Transit Corp.(KRTC) core competitiveness. Moreover, by the SWOT analysis, discovers the KRTC's strengths, the weaknesses, the opportunities and the threats. Then, elaborated that this research core problems, according to the content of SWOT analysis, makes the strategy pair by the TOWS analytic method, draws up the KRTC's pursue profit strategy. The synthesis entire profit strategy, evaluated by the ¡§validity¡¨ and the ¡§feasibility¡¨, and take the ¡§feasibility¡¨ score to classify as the short, middle and long term profit strategy. According to this paper's discussion, the profit oriented KRTS divides into the short, middle and long term three broad headings of strategy. The short-term strategy according to the feasibility and the validity height, divides into three stages . The first stage is the most feasible, and the most effective strategy, should carry out immediately, altogether six items. The second stage has five items. The third stage has five items. The middle term strategy altogether has six items. The long-term strategy divides into two stages. The first stage has nine items. The second stage has three items. This paper by way of five forces analyses, in competes five forces with KRTC, its main profit competitor is ¡§the substitute threat¡¨, i.e. ¡§the motorcycle¡¨. This transport mode is the biggest profit spoliator of KRTC. Moreover, establishes the KRTC's core competitive ability from this paper, altogether eight items. At the end of this paper, we suggest that the KRTC should be at present the profit first, the proper attention to both cost, seeks government's substantive assistance, establishes a healthy financial physique, then besides the profit oriented, should give dual attention to the enterprise community responsibility gradually, then becomes a financial and the social sustainability.