基本上，本研究發現透過目標閱聽人角色的重新詮釋，以生活者作為廣告作業目標閱聽人的思維，不僅在於研究課題的發展上提供台灣在地廣告研究新視野，在研究方法與取徑上，亦為廣告學術與實務提供新的方向，值得近一步探究。 This study examines the essence of the target audience in the advertising process, and tries to discuss these basic questions as the following. How many role types of the target audience are there during the advertising communication campaign? What and how do we know the target audience between the different stages of the advertising process? How does the concept of the target audience change between the different stages of the advertising process? Do we need to adjust the concept of the target audience at the right moment? Basically this study hopes to explore the new area of the advertising research after reviewing the basic concept of the target audience. Hence the study combines the Sei-katsu-sha concept and tries to reargue the role of the target audience.Mainly this study found the Sei-katsu-sha concept is enlightening for the target audience in the advertising research. It did bring the new vision about the research issue and the new research approach for the advertising research in Taiwan It also deserves the advanced discussion by academics and practitioners.