The motive of this research was initiated by means of high profit sharing in high-tech industry to attract talented persons with Expense of Employee Share Bonus, which then cause an increase in operational cost. From the views of gaining best achievement in human resources, it is an important issue for business to know people and to allocate due responsibility, then keep experienced employees, and reduce their labor turnover intention. This research aims at enhancing employee job involvement, job satisfacation and decreasing labor turnover intention by adopting ESOP for the Communications Networking Industry in Taiwan. After eliminating incomplete and invalid observations, 267 out of the 350 questionnaires sent out were returned, (equivalent to 76.3% effective rate). In order to analyze the data, this research uses t-test, One-Way ANOVA, Multivariate Analysis of Variance, Pearson analysis and Enter regression to study the relations of variance. I hope the conclusions and suggestions coming out from the research can be applied to the Communications Networking Industry in Taiwan implementing profit sharing to design, or to improve its employee’s satisfaction with ESOP system, and them promote the staff for organizational commitment, improve the employee’s job involvement, job satisfaction, and reduce the turnover intention. By doing so, the industry may improve its production efficiency and reduce the operation costs.