Cakes Industry is mainly concentrated in the city area of Magong for the needs of residents during Chinese New Year and festivals and the needs of Taiwan tourists. It has a variety of products and also becomes a local famous product. Cakes can be divided into two categories of turtle-shape Kuo and confectionary. The common products are fried jujubes, Fangpien turtle, seventh evening Kuo, Moon cake, Kaotsaitou, stuffed dumplings, sweet Kuo, red turtle Kuo and Fa Kuo etc. These cakes are important products that will be used in different festivals during the year. For example, people have to prepare Fangpien turtle for the Lantern Festival and seventh evening Kuo for the seventh evening of July etc. Moreover, except the needs for traditional festivals, they are also an important sacrificial offering in folk religion. The formation of cakes is closely linked to the local life that no matter in weddings or funerals, we all can see residents’ needs for cakes.