Abstract Taiwan is a potential area for selling super sport cars. In 2008, the year of financial crisis, the volume of sales in Taiwan is not only didn¡¦t descend but also rose 20~30%, even present multiple growth. It shows that the purchasing power of Taiwanese rich is astonishing, besides it can also be attributed to many brands which establish sole agent in Taiwan for the last few years, the sale and the after-sales service would be a guarantee to Taiwanese customers, so that it attract many potential consumers appear and purchase. This research focus on comparing the differences of sales strategy of the two super sport cars brands- Ferrari and Bentley in Taiwan. The product price of these two brands is over NT ten millions dollars, but their brand images are different, so their target market and sale strategies are different, either. The goal of this research is that comparing the target markets and sale combination to know these two brands how to operate and plan their sale strategy. The research analysis shows that their sales strategies are similar (especially pricing strategy, channel strategy), except for the promotion strategies, that is because of their different brand images. Key words: Ferrari, Bentley, sale strategy, target market, sale combination.