Since the Condé Nast Publications launched the first male fashion magazine GQ in Taiwan, Male fashion magazines in Taiwan have been booming for twelve years. No matter a large amount of advertising or increasing circulations, it shows that Male fashion magazines become one of resource of main fashion trades. .It is worth to know that, advertisers play an important role in the proceeding of producing magazine content. The advertisers have a great influence on the magazine content and the message which audience receive. In this research, researcher discusses how do advertisers affect the make-up of magazine to create an atmosphere for their sales growth of products? How do advertisers control the editorial decisions? How do advertisers affect the liberty in editor producing content? And how do advertisers make the commercial message as the magazine content? Two male fashion magazine publishers which can be the best examples among Taiwan male fashion magazines are selected. One is local publisher, another is international one. Researcher used ¡§In-depth interview¡¨ to collect the data for research. Seven stuff were interviewed in the research. Participant Observation is also adopted. The researcher, entered into the organization of the magazine publisher to examine the advertisers how to affect the proceeding of producing magazine content. The result shows that advertisement avenue is the major profit for Taiwan male fashion magazines, around 70% profit from advertisement. In order to maintain advertisement avenue, advertisers ask editors to arrange their commercial next to the content. By doing this, publishers create an atmosphere of sale products for advertisers to attractive more costumers. In addition, editors place a lot of products in the magazines for meeting advertisers¡¦ requirements to earn more profits. With the growing of produce placement, commercial message is turning into the content of magazine gradually. Moreover, advertisers use ¡§Invisible way¡¨ to affect how to edit the magazine content . ¡§Invisible way¡¨ means that advertisers pay editors for producing commercial content. This producing way make readers believe that the content is providing the c information which readers need; however, this content actually is a part of advertisements. Advertisers need a page of magazine for promoting product, and magazine publishers need financial support from advertisers. This interrelationship makes editors produce magazine content for advertisers. Therefore, magazine become a tool of advertisers promote product. In the proceeding of production of female fashion magazine, Earnshaw(1984¡^found out that female fashion magazines become a catalogue, and this research provide the further evidence that Taiwan male fashion magazines are the same in these days. In addition, it reflects that the ranks of sartorially self-aware males are growing compared to the past years.