In order to clearly understand the dynamic interactions between large enterprises and small and medium enterprises (SMEs) in Taiwan, we are engaged in separating the 1996 Input-Output Table into four different scales Input-Output Tables, by referring to the related literature from Japan and Taiwan’s current environment. By assuming the production technology and distribution structure are similar in different scale enterprises, we have completed the different scale Input-Output Tables. However, the result was severely challenged. We will keep trying in the next year.