Taiwan tourism industry has expanded greatly in recent years. According to Tourism Bureau, Ministry of Transportation and communications Republic of China statistics, foreign travelers come to Taiwan increased to 2 times from 2010 to 2016 and Taiwanese traveling abroad has increased to 1.9 times from 2010 to 2016. At this stage, Taiwan travel agencies are faced with the tourist markets increase and marketing activity diversification and industry competition intensification. To achieve sustainable management, Taiwan travel agencies need to create competition advantage and customer value. According to Kohli and Jaworski (1990) raised Intelligence Generation, Intelligence Dissemination, Intelligence Response of three aspects in market-oriented and Venkatraman and Ramanujam(1986)raised Financial Indicators, Operational Performance Indicators, Organizational Effectiveness of three aspects in Business performance become my research architecture to explore the impact of the market orientation and business performance of the case company. This study use Simple Linear Regression as my research method. As a result, there is a significant positive relation between market orientation and business performance in my study company.