Small to median enterprises have been played an important role in Taiwan¡¦s economic development. There are quite many studies about the characters of small to median enterprise in Taiwan these years. However, there is a common fact that has been ignored for a long time, which is the economic activity involving degree of boss¡¦s wives is fairly high. Not only the high participating rates, but also the influential roles they play in practical economic activities. There are still few studies talk about boss¡¦s wife from the managerial view. Therefore, to combine the related literatures, with the deep interviews with boss¡¦s wives, this thesis wants to draw a vivid picture of the managerial roles, managerial capacities and how do they really work of boss¡¦s wives in the small to median enterprise from the managerial angle. Besides, the studies about boss¡¦s wife are mostly general descriptions. There are no comparisons between different types of boss¡¦s wives. Hence, will boss¡¦s wives of different types play different roles in their own companies is also a topic that this thesis wants to discuss. Consequently, the following propositions are proposed in the terms of the inductive inference of interviewing with the fifteen boss¡¦s wives and reviewing the related literature extensively. Proposition 1¡GThe main tasks of the boss¡¦s wife in self-own company are financial management, key job management and internal affair management. To compare with business functions, those tasks are focused on partial produce management, human resource management and financial management. Proposition 2¡GThe division of labor of boss and boss¡¦s wife highlights the complementarity. Boss¡¦s wife helps boss with company affair. She always do the things that boss can not do or he doesn¡¦t want to do. Proposition 3:¡GThe content of tasks and roles of boss¡¦s wife in the small to median enterprise will change when the company is going to enlarge or become more stable. The tasks of boss¡¦s wife become simpler and more invisible. Boss¡¦s wives only focus on financial management and supervision then. Proposition 4¡GThe managerial roles of boss¡¦s wife in the small to median enterprise can be divided into two groups: apparent and invisible roles. The apparent roles are the authority possessor with no formal position, internal communication channel and parents who take care of employee. The invisible roles are substitute and adviser for boss. Proposition 5¡GDue to focusing on low professional skill activities, internal affair and employee management, the management capacities that boss¡¦s wife highlights are interpersonal skill, communication skill and conceptual skill. The weak point is technical skill. As to the managerial level, the high, middle and low level are all included in the managerial roles that boss¡¦s wife play in small to median enterprise. Proposition 6¡GThe boss¡¦s wife with related professional background has more participation in the core value related jobs. And the boss¡¦s wife with professional financial background has played the more influential role in the financial management. Proposition 7¡GAs to the decision making, boss¡¦s wife with related professional experiences has more right of participating and predominating. Boss¡¦s wife with financial professional has played the professional financial adviser for boss. And the boss¡¦s wife with no special background has no particular emphasis on tasks content and decision making. Proposition 8¡GAs to the usage of professional capacities, related background do help boss¡¦s wives with their jobs a lot. And the boss¡¦s wife with no related experiences needs to get more professional knowledge and skills through self-learning and groping.