This paper compare the inward FDI and outward FDI structure in China, Taiwan by period. Taiwan is the importantfactor in Asian economy, also is the important FDI inward region and FDI outward region. This paper use the ICMOEAdata. The FDI inward in Taiwan started from 1950s, the big scale FDI inward started from 1981-2000 period. The OverseasChinese investment play important role in 1980s, after 1980s, the foreign investment play more important role in FDIinward. The most inward FDI come from British Overseas Territories in the Caribbean, United States of America,Netherlands, Japan, Hongkong(China), Singapore and United Kingdom. The inward FDI mainly concentrated in themanufacturing, and more invested in the financial and insurance, wholesale and retail trade. The outward FDI moreincreased from 1990s in China, Taiwan. In particular, the investment environment improvement of China affect positivelythe outward FDI of China, Taiwan. Excepting the China, the outward FDI concentrated in the United States of America andBritish Overseas Territories in the Caribbean. The outward FDI more concentrated in the financial and insurance and theservice industry, except the manufacturing. And outward FDI to China absolutely concentrated in the manufacturing.