The article is about the factors that influence the Taiwanese businesses¡¦ decision to go abroad for listing. Our data are mainly about the Taiwanese businesses¡¦ in Hong Kong, Singapore, Thailand, Vietnam, Shanghai, and Shenzhen. The requirements of main board listing in Hong Kong and Singapore are strict and those in Thailand and Vietnam are loose. There are higher average economic growth rate and better market return in foreign listing market. Although the new listing number is higher than Taiwan, the stock liquidity is lower than Taiwan except Shanghai and Shenzhen market. As the P/E ratio , foreign market is similar to Taiwan except Shanghai¡B Shenzhen and Thailand markets. Overall, the advantages of Taiwan IPO market are not too many except the liquidity. As overseas Listing of Taiwanese businesses, we find that shoes companies and growth enterprise will get together in Hong Kong, and the average market values and money- raising ability are higher. In Singapore, the industries of Taiwanese business are widely distributed. Moreover, the industry in Thailand, Vietnam and China are mainly construction and living- related. The founding years before listing of foreign Taiwanese business are longer than those listing in Taiwan. Therefore, Taiwanese businesses display different styles in different listing market. We divided the influencing factors into macro factors, market factors, industry factors, listing requirement factors and unique factors. We used binary logistic regression as our model and found that the macro factors, the market factors, and listing requirement are related to the Taiwanese businesses¡¦ decisions. When there was higher economic growth rate, higher stock return rate or there were more new listed companies in overseas security markets, more Taiwanese business went abroad for listing. But opposite to our intuition, Taiwanese business did not list in a market with higher P/E ratio. The strict listing requirement did not stop Taiwanese business to list there. Therefore, we think only by lowering the listing requirement will not attract Taiwanese business to come back to Taiwan for listing. Finally, we command that by setting three different ways of Taiwanese businesses¡¦ listing, reducing the money limit and strengthening the collecting industries in Taiwan, we can attract more overseas business coming back to Taiwan for listing.