Shoe, always catch women¡¦s attention. There¡¦s a lot shoe brands in Taiwan, but seldom sales the women¡¦s plus-size. It¡¦s frustrating to go shopping for those girls who need the plus-size. The change of our life-style and the diet preference, ladies now increase in both height and weight. Somehow, the feet length is related to the height, so the need from of the women¡¦s plus-size shoes more than before. Year 2012 in Taiwan, female¡¦s population number is about 11.6millions. The Shoe market is about 600 million every year, and the women¡¦s shoe market is about 300 million big. This research wants to know the potential profit earned from selling the women¡¦s plus-size shoes on the online store. Through the analysis of competitors and the shoes market in Taiwan, planed an entrepreneurial business plan to find the latent profit from internet venture. The result is assume to invest in 10 thousand dollars to run the women¡¦s plus-size shoes business on the internet, can receive a 9% after tax net profit in the end of the first year if the direct cost within 48%. Also break event in the same year. Base on the shoes market information nowadays. The range of direct cost is about from 20% to 48%, so the result of this research could have higher profit gained. It¡¦s hard to know the impacts of economics changes and also don¡¦t know how many dealers are going to do it the future. But if can start the business now when the product is in the growth period, the profit gain must higher.