The spread and development of the Internet has not been last a long time, however, a plethora of global famous brands have been established, twisting it from the ever glooming situation to a dominant role in our life. Before that, an brand building takes time, but on the contrary, now an Internet brand takes only a few months to become a strong brand. This can be indicated from the census conducted by the Interbrand. Therefore, the subject of the research is to see how to build a Internet brand and hope this will benefit those interested with the management of a virtual store. The target of the research includes online beauty shop in Taiwan and U.S, to see how they build a successful virtual store brand and to compare the differences of the development history between those U.S and Taiwan virtual stores. The research adopts case study research, and after serious interviewing with each individual case of corporation, the following conclusion has been made that: 1. Customer management: to establish an encouragement mechanism for both new customers and frequent customers;; making good use of database in order to raise the loyalty of customers. 2. Website Establishment: a good virtual store is always easy to browse and providing an attractive user interface; making the style be able to reflect the core value Of the corporation. 3. Marketing Activities: no matter what kind of marketing activities, new idea and innovation is necessary. 4. Strategic Alliance: by means of strategic alliances to improve the brand¡¦s resource and power. 5. Core Value: to develop a unique characteristic and activity to provide core value for customers. 6. Trusted Transaction Mechanism¡G clearly claim the information, privacy policy, transaction methods and shopping routine, making customers have great shopping experience.