[[abstract]]ABSTRACT In recent years the mobile phone average revenue per user year by year reduced. The personally Value-added Services to become the key point for development the mobile commerence. However, mobile commerce includes a large range of various services, especially with regard to numerous value-added services. But how can the suitability for m-commerce of their own products and services be assessed ? From the question, we see that successes or failures depending on whether users are willing to accept cell phone companies’ extra added services. Before we discuss the customers’ level of demand for extra services, it is essential to understand and study the attribute of existing added services available to every one. Because the value-added service attributes and developing a good marketing strategy has close relationship. Balasubramanian et al.(2002) developed a model to categorize mobile business value-added services into eight areas. Clarke(2001) defines the characteristics of value-added products via four value propositions for m-commerce. These two models allow us to clearly determine the attributes of each value-added service. Under Balasubramanian model is not rigorous for determine the attributes of "Location" and "Time". In order to solves this problem, we have to modify Balasubramanian’s eight categories to become eighteen categories. We collected and sorted the five largest cell phone service providers in Taiwan and sorted these providers' value-added services using our eighteen categories and Clarke’s four value propositions for m-commerce to examine each value-added service's attributes. We compared the results with Anckar and D'Incau's research to determine the key differences between Taiwan and Finland. We refer to Anckar and D'Incau's research. Divide the customers into six elements: age, sex, education, income, average time of use the network per every day, and when use network is deceived number of times. Researchers can conduct a survey to study each class and type of service that customers prefer and accept. After ours research results, It is to better understand the current mobile phone value-added services situation in Taiwan, and the evidence has shown that the Taiwan's users do not have high utilization ratio for many value-added services in Taiwan. But they have hight accepted for Taiwan's many value-added services in future. We detected Taiwan's users have high accepted for these additional seven services in Finland. After our marketing surveys to better understand which products are in greater demand among cell phone users in Taiwan. We detected two important element are the security and the price for customers. We hope this research results will give the service providers a good reference .