Due to the renewing technologies and the rapid growing of the electronic transaction, the market share of the industry of mask in Taiwan is getting greater in the skin care products market. The products that sold in different channels make the effects to consumers¡¦ tastes. The progressing of internet technologies make the industry of mask in Taiwan growing lager and arrestive. This study discusses the evolvement of mask industry in Taiwan, which makes consumers increasing with products¡¦ low price and prevailing internet auctions. The market of mask expands while the numbers of companies and brands which manufacture facial masks raise rapidly. Further, the technologies applied on the process of manufacturing facial masks develop drastically. The outcomes of the trend for skin care brought about by low-price mask not only show on sales but also the business models via net. This study wants to help entrepreneurs to realize how to start their business through such researches on the models of facial masks¡¦ sales via net. Within the cosmetics industry, no matter the brands initiated by cosmetologist, the brands started by state-operated business, or the brands created by the general public, they will work on the promotion of mask, even to make mask become the hit products. Meanwhile, the products belonging to own-built brands show a great result on sales. From the viewpoint of entrepreneurship on mask, the cyber commerce market in Taiwan evolves for the traits of the infinity of the net. The chances to start businesses are generated while the consumer market expands. This study talks about making use the internet platform as the new trading channel. Further, this study focuses on seeing if such business model via net on facial masks could be a trend of entrepreneurship. In the end, this study wants to provide those who want to start their business on cosmetics via net some reference to initiate their operations.