This study was various sensitive to a customer requirement and sensitive to the market environment of cosmetics with the manufacture company the low. Consequently we arrange the making line properly and are there even though we make a productivity enhance with the personnel expenses reduction to the quality enhance. We do the supplementation with existing U-line the defect of Cell-line of the making method. We try we substitute and to present the improvement direction to apply at the characteristic of the making company so that we are soft.