Cartoon contents is strong not original work through only story but culture penetration and high added value of idea had infinite value as entertainment goods. Also, it can extend by emotional contents of Mobile base by communication role as sensible symbol that satisfy various emotion and appetite of expressed opinion is available. This paper wished to take a view of present condition of cartoon industry and development direction through comprehension of cartoon contents business, and to propose goods development way of cartoon contents by the alternative to extend cartoon contents business area.