The majority of companies in Taiwan are small and medium businesses, and most of companies are run by couples. Therefore, it is very common to see boss¡¦s wife in the company. Nonetheless the boss¡¦s wife puts different amounts of effort in the family field and the work field depending on the amount of her participation in managing family business and which stages of the family life cycle she is in. That is, the boss¡¦s wife frequently has a trade off between family and work life. The purpose of this study is to discover what kinds of conflicts the boss¡¦s wife experiences when looking after both work and family and how they cope with conflicts and thus balances their work and family life. This study has adapted case study method, a way of qualitative research to collect and analyze data. The propositions are as follows: Proposition 1: If the boss¡¦s wife takes her participation in family business, it is the extension of family responsibility, and they will be involved in managing the company. Proposition 2: Housekeeping is remained as the boss¡¦s wife¡¦s major responsibility. However, the boss and his parents will lower their expectations of housekeeping quality in order to lessen the loading of the boss¡¦s wife in the family field. Proposition 3: Motivated by family responsibilities, the boss¡¦s wife will look after both family and family business. Proposition 4: Prerequisites of maternity and intentions to take on the family role first, even if the permeability of family boundary is higher, the work and family conflicts come mainly from family interference with work, not vice versa. Proposition 5: One of characteristics embedded in the boss¡¦s wife¡¦ work is work-family boundary ambiguity. Proposition 6: It is because the boss is considerate to the fact that his wife is too busy to look after both the work filed and the family filed and vice versa, spouses can eliminate each other¡¦s role conflicts.