With the takeoff economy in 1980¡¦s, which we call ¡§the era of economy miracle¡¨, many working opportunities boomed at that time in Taiwan. Plus the prevalent education and the low birth rate has stagnated the growth of labors which resulted in more and more mid-sized companies feel the shortage of labor force. In view of those factors, government has approved importing foreign workers for the first time in the year of 1989. Since those foreign workers come from different countries where cultures have dissimilarities from those in Taiwan, while managing those workers, different cultural backgrounds, religions, values and customs need to be taken into account. The purpose of this paper is to study foreign worker management under national cultural dimensional perspective. The respondents are Taiwanese and Filipino entry level workers from ASE (Advanced semiconductor Engineering Group), the world's largest provider of independent semiconductor manufacturing services in assembly and test. located in NEPZ (Nantze Economic Processing Zone). The research methodology I used is a re-fined paper questionnaire based on Hofstede¡¦s international attitude survey which was revised by Lu Long-Chuan to incorporate a much more suitable questions for industries, From the results, we know that different management should be applied to foreign workers who have different cultures from Taiwanese. Filipino workers have higher mean on ¡§Power distance¡¨, ¡§Masculinity¡¨, and ¡§Individualism¡¨, and Taiwanese workers have higher mean on ¡§Uncertainty avoidance¡¨ and ¡§Long term orientation¡¨. The higher mean, the higher inclination to each dimension. By incorporating those dimension inclinations with living management and working management, plus the interviews, I came up with improved management for employers¡¦ references.