In 2005, Ehrhart and Ziegert mentioned that the key factor for business success of an organization is a good talent attraction. The recruitment model of Cable and Turban (2001) indicates that familiarity with the enterprise, prestige, corporate image and the content of the recruiting information will greatly influence job seekers' willingness to apply. Huang et al. (2003) pointed out that job seekers usually put corporate image as the first consideration factor. In general, the top ten requirements or conditions of a company from a job seekers’s perspective are as follows: opportunity for further education, a harmonious atmosphere, stable operation, an open-minded corporate style, ideal salary, well-established corporate systems, a comfortable working environment, profit sharing, guaranteed stability, great prospect, and a sound welfare system. The above ten requirements can be summarized as the corporate image. The salary and the welfare system have a key influence on enterprise operation and talent attraction. Yen (2011) took the welfare system as the moderating variable in his study and concluded that corporate image has a positive influence on talent attraction; Chen and Chen's (2011) study concluded that salary has a positive effect on college students' willingness to apply. Chen (2009) studied the salary system of insurance salespersons and discovered it had a positive influence on talent attraction. One of the most important motivating factors for enterprise employees is the salary system. The more a high-compensation job vacancy can meet the needs of a job seekers' life, the more attractive it is for the job seeker (Chapman et al., 2005). Leopold (2010) mentioned that a well-managed system of salary and welfare will have positive effect on talent attraction, employee retention, and productivity. This study will explore whether talent attraction is influenced by corporate image under the moderating effect of salary systems.