The research will analyze the restaurant industry in Taipei and make the business plan of PHO24 franchisee with some forecasts based on two strategies including entrepreneurship and franchising. The supports from franchisor like logo, trademark, and training, etc, will reduce the pressures and challenges for franchisee. However, the research finds that in order to succeed in Taipei market, the individual who intends to take part in franchising should consider the Taiwanese taste, the balance between system and local factors and pay more attention on marketing. From the analysis, some suggestions are made to improve the efficiency and feasibility of business plan.