The previous studies concentrating development model within religious industry mostly emphasized religion and education.However,there were few studies based on business model of services innovation viewpoint.Thus this study aims to explore services innovation of religious industry based on a perspective of business model.Accordingly,the purposes of the study are described as follows: 1.Exploring what religious industry strategies are; 2.Exploring what the business model of services innovation is; 3.Exploring what the difference of religious industry strategies and business model between the two cases are.The cases are from religious industry in Taiwan.Using four dimensions of Johnsons(2008)business model: customer value proposition(CVP),profit factors,key resources and key processes for the structure of analysis.This study adopts method of case study.Through data collection,this study builds a database of the religious industry.Each innovation project is treated as a unit of analysis.Then,using data.The data analysis is through pattern matching,explanation building,time-series analysis and program logic model(Yin,1994).The research look forward to finding some results are stated as follows.The customer value proposition(CVP)are the peace and happiness,health and wealth image and trust from temple.And,there are God money,experience center,gifts to superiors,peaceful lights and other goods.The key resources are using the brand of the auspicious words and the registered trademark in the related religious,the God money is made carrying about the environmental material.By the way,collecting and analyzing the data of the enterprise resource planning(ERP)system.And profit factors are the custom of religious products,the platform of customer relationship management(CRM).In the end,this study will provide positive management suggestions of religious industry.