Telecom market was opened due to the demand of Taiwan¡¦s joint WTO and Mobile operator became a ¡§new star¡¨ business then. The first private-owned telecom operator launched service in 1997, then, mobile phone penetration rate grew up rapidly from 6% of 1997 to more than 100% of 2003. Taiwan¡¦s mobile phone penetration rate has ranked No.1 in the world; meanwhile, mobile operators in Taiwan also faced the challenge of the coming new telecom era-mobile value added service. Mobile value added service was introduced to Taiwan market 5 years ago and it became the theme of competition within these two years. Most of the papers were focused on the entire telecom competing strategy, very few of them were involved the study of value added service. The study, therefore, tries to adopt case study to analyze the difference of key players in the market and hope to provide recommendation to those players in mobile telecom market. Following are the major discoveries: A. The marketing strategy and key elements of value added service of those key players are too similar to cause the competitive advantage B. Players are eager to win in launch timing and therefore, lack of solid marketing survey and study. C. Players need to enhance the conception and operation for service marketing because most of the marketing operation were still based on traditional 4P D. When there is no difference in either products or strategy, successful and complete execution will lead to the final succeed.