This is the era that information transfers rapidly. The value of the books is lower than before. In Taiwan the average cost for book is less 250 dollars per year. The bookstores can not survive for this low expense. The image of the traditional bookstores is bad. Because of the lighting is not suffice, space too crowd, passage too narrow. It¡¦s a chaos in the bookstore. Since Eslite was built in 1989 the situation had been changed. The founder attempted to awake the elite of society joined the dream for reading quality. It never shifts for sixteen years. Eslite was depended on organizational culture. The organizational culture is the base of corporation. The organizational culture affects the behavior of employ and organizational performance. In this thesis chooses Eslite as the researching objects to discuss the organizational culture, the characteristics of organizational culture, the dimensions of organizational culture and how to building the organizational culture. After discussed with Eslite management employees and analyzed the collecting data, we get the following results¡G 1.The characteristics of Eslite¡As organizational culture includes customers , space quality, good ,love, beauty and creation, and the dimensions of Eslite¡As organizational culture includes competitive circumstance, visible artifacts, a company¡As underlying values and beliefs and the translation of those values and beliefs into learned behaviour. 2.The effects of Eslite¡As organizational culture includes the founder¡As idea,the locations, customers , expense habit and space. The organizational culture will be different. 3.The organizational culture made Eslite became the powerful and famous bookstore in Taiwan, the image is better than before, the performance is increase, the customer¡As loyalty very high and became the buyer of the books . 4.The methods for building the organizational culture includes internal publication, socialize processes, training, recruitment, reward and punishment, communication and sharing , the events for mindset expression.