||The annual output value of tea industry in Taiwan is about 7.6 billion per year, and it could reach 150 billion if related by-products are added. However, there are still difficulties, including insufficient manufacturing equipment in tea factories, high cost of manual work with unstable output, and the impact of climate and environmental changes. The future opportunities for Taiwan′s tea industry are to develop innovative and value-added tea products, intelligent operation, agricultural safety and friendliness, and upgrade and transformation, so as to establish a productive, and competitive tea industry supported with young tea farmers in order to undertake overseas orders. Based on the reviews of tea market situation and literature, this research considers the possibility of improving the quality and diversification of GABA tea through tea-making technology in the future, so as to expand the international market of GABA tea. This research will adopt the new product adoption model as the theoretical framework to investigate the acceptance and willingness to pay for innovative GABA tea products among consumers (including, Indians and Indonesians living in Taiwan); to analyze the market segmentation and positioning of innovative GABA tea products. These implementations are facilitating in entering the international market in the two regions, and forming the marketing strategies in the future.