Pink economy, also known as pink money, pink capitalism, the popularity of the LGBTQ+ social movement has contributed in part to the popularity of the pink economy, a form of capitalism combined with LGBTQ+ people. Driven by the pink economy, pink media came into being, referring to magazines that were specifically or mostly printed for LGBTQ+. In the "pink" wave of globalization, does Taiwan have pink media? As part of alternative media, has Taiwan's pink media completed its commercialization switch? In the process of reviewing the literature, I found that in the context of Taiwan, the research on the gay economy and gay media can still find relatively complete content. However, there is very little research on the lesbian economy and lesbian media. Through the sorting out of the literature, it is found that although the commercialization of lesbian magazines has been taken, there are still difficulties in many aspects. Among them, there are still a small number of people who can really rely on advertising revenue to maintain distribution and publication like mainstream media. Even if revenue can be earned through advertising, the content of the advertisements is largely at risk of challenging the ideology of the magazine itself. Through interviews with the main creators of Lezs, the study found that the road to commercialization of lesbian media is still very difficult, and most of the revenue comes from the sales of the magazine itself rather than advertising revenue. But in the current and future of digital transformation, Lezs is still actively looking for opportunities to complete business transformation.