Starting a venture has its difficulties and its rewards, surrounded by achievements and learning. And women in this sense are a special group as the object of this research. This Research was done following the Resource-Based View Theory in which 3 main groups of resources were studied thoroughly: Capabilities, Intangible and Tangible Resources. These resources were measured using Ordinary Least Square (OLS) Hierarchical Regression to identify their influence in the performance of a start-up, taking 3 elements into account: Sales Growth, Performance Growth and Number of New Products. This research is exploratory and the method of research used was questionnaires. The questionnaires’ questions were done following the literature review specialized in women entrepreneurship at the international and local level. Moreover, 2 interviews with women entrepreneurs were held. Among Taiwanese remarkable authors that address women start-up issues in English are Huang, Wu and Wang. The results can be summarized under 4 main conclusions: 1) Funding is very important in the start-up phase and has a direct relation with sales growth. 2) Human Resources are very significant in the business performance of a woman. 3) Early entrants in a business are mostly followers, being innovative products or services relatively rare. 4) The work experience is very important in the number and level of networks a woman has. Education above a master’s degree level is determinant in sales, human resources and new products. Keywords: women, entrepreneurship, business, resources and performance.