Since the Employment Service Act was promulgated in 1992, the principle of foreign labor policy of Taiwan Government had changed a few times; unemployment among Taiwanese is very high, but the number of foreign laborers is still increasing. Employers prefer to hire foreign laborers because they will accept low wages and are very willing to work overtime. Because most of these businesses provide accommodations for foreign workers, and they employ more than sixty percent of all foreigners working in Taiwan, it is important to understand the management of foreign workers. This thesis makes use of literature review, statistical analysis of data, and on-site visits. On-site visits enabled discovery of some conditions and problems associated with the management of foreigners employed in business. Further discussion focuses on the related laws and regulations for management of foreign workers, on the actual situation of management, and on the external agency fee of foreign laborers. The Labor Standard Act ensures the basic rights of those foreign laborers employed by business, but the management still encounters some problems related to foreigners working and living in Taiwan during their employment. In conclusion, the difficulties depend on whether the employer carefully supervises their foreign laborers, and on the quality of service from the employment agency. In order to effectively resolve the issue of business¡¦s management of foreign laborers, it is necessary for the responsible authorities to revise related laws and regulations, to enhance the foreign workers¡¦ counseling and services, and to implement inspections.