ABSTRACT The small & median enterprises that possess elasticity and efficiency always play to very important roles in the economic development of Taiwan. However the small & median enterprises hold technology and R&D ability in start-up stage, which are more fragile and to wait their maturity. Beside their business scales, markets, capital and human relationship networks are less. They face to be high uncertainty and market competition from start-up to firm business all the time. They are very careful under these situations, but still fail after all. Incubators are sponsors help entrepreneurs or start-ups that have originality, technique and potentiality to give some supports in early stage that lacks experiences, capital, resources and reputation. In order to achieve diversification purposes such as job creation, assisting the economic revitalization of an area, creating wealth, fostering new product/enterprise and so on. We expect from development experience of foreign incubators to base on " an advice from others may help one's defects" viewpoint. To conclude a successful business model of incubator through researches of relevant literature and depth interviews of experts. Our discoveries of researches as follow, ¡¯The importance of incubator successful business model take turns¡G 1.Clearing business missions/purposes. 2.Recruiting excellent managers who can run an incubator to regard as a business. 3.Offering services and helps for tenants. 4.Drawing up a feasibility/business plan that can attract investors. 5.The board of directors that can promise missions/purposes and help to elevate competence. 6.Maintaining 3 to 5 years finance. 7.Obtaining helps and supports of stakeholders, further develop to become a networked incubator. Furthermore the supports and participation of school decision makers are very important because the generalities are academic incubators in domestic. ¡¯The best important item of incubator successful business model in individual condition discriminates¡G 1.Clearing business missions/purposes.¡G"commercialize key technology" 2. Drawing up a feasibility/business plan that can attract investors.¡G"strategy" 3. The board of directors that can promise missions/purposes and help to elevate competence.¡G"accumulated resources in past practice experiences" 4.Recruiting excellent managers who can run an incubator to regard as a business.¡G"entrepreneurship" 5.Offering services and helps for tenants.¡G" technology & talent support" 6.Tenants' entrance criteria¡G"demonstrated business capability of principals" 7.Maintaining 3 to 5 years finance.¡G"self-sufficiency in a proper way " 8.Obtaining helps and supports of stakeholders.¡G"industries" 9.Developing key of a networked incubator.¡G" preferential access to potential resources and partners than competitor from network." Suggestions¡G 1.Creating incentives in order to conduct continuously for academic incubators and professors and managers. 2.Local governments should play more aggressive roles for the development of incubators, and integrate a distinguishing feature of universities and local industries. 3.To encourage development and collaboration of private incubators through governments' reward and taxes reduction. 4.The incubation objects should reinforce to foster traditional businesses that have upgrade and transfer pattern wishes except start-ups. 5.Incubators should promote incubation outcomes to internal and external market through internet or trade organizations. 6.The institutions or organizations of abroad successful incubator are invited by Small & Median Enterprises Development Fund to guide or transfer technologies.