In an era of increasing competition, many organizations seek growth through expansion into foreign markets. And it means there is more and more growth in need of the organizations to transfer skills and develop organizational staff. The use of expatriate is an important human resource option which enables skill transfer and the development of new market. There are more interactions between Taiwan and Mainland China with the rapid growth economics in Mainland China in the recent years. It still has the difference in designing the expatriate compensation compared to the western theory due to the similar history background, culture and language. This study is to explore how the design of the expatriate compensation affects the willingness of expatriation in the case of the Taiwanese expatriates to Mainland China. It tends to understand the company and employee¡¦s view through the questionnaire in the design of the expatriate compensation. Furthermore, it will try to understand the future trend and development of the expatriate compensation from Taiwan to Mainland China.