Mainland China and Taiwan successfully joined WTO to be active members in December 2001 and January 2002. They relax economic and trade restrictions from both sides and make the relevant regulations and mechanisms more transparent year by year. Since May 2005, Mainland China implemented preferential policies, such as zero tariff, clearing customs and opening ' the fast roadway ' to many kinds of Taiwan¡¦s fruits, etc.That makes the proportion of Taiwan¡¦s fruits sold in Mainland China improve year by year, and the marketing stronghold expand constantly, too. According to the past documents and experiences, Taiwan fruit is relatively suitable for taking the gift box and up-market route, and aims at the demand of the high consumption group. Because most people in Mainland China consume the goods for freshness or the demands of giving a present, they would not purchase it in usual time. Therefore, we should avoid depending too much on some agricultural products and overly concentrate on the specific country. What we need to do is carrying on the global market survey, opening up the new service stronghold actively in order to improve the competitiveness of agricultural products in our country. In addition, the consumption habits between the South and North of Mainland China are different. We should make variable marketing strategies for different consumption ethnicities and match their demands and preferences. We set up an empirical model by using Time Series Analysis and actual data. The research includes the weight and amount sold to Mainland China, policy of zero tariff, old farmers¡¦ subsidies, areas of fruit trees, transportation and storage, Taiwan¡¦s inflation rate and processed goods of farm production. The main conclusion shows that the effect of zero tariff policy is not good enough to Taiwan¡¦s export sales. The possible reason may be that the cross-strait system is not sound. Finally, we compare the changes in production of Taiwan fruits between Years 2004-2008, and choose three levels of Taiwan fruits. The First one is new stars, like betel nuts, mango, orange, grapefruits and shakya. The second one is keeping it¡¦s level, like jujube, pineapple, guava, papaya, starfruit and wax apple. The third one is lack of competition, like coconut, peach, banana, orange, lemon, plum, persimmon, loquat, etc. The possible reason may be come from outside pressure or not suitable to plant in Taiwan.