Abstract: Xiamen is one of the special economic zones in China and belongs to Fujian Province. After its economy has been developing at top speed since the policy of reform and opening up, Xiamen’s industrial structure takes on the characteristics as below: On the whole, the industrial structure is changing from secondary industry, tertiary industry and primary industry to tertiary industry, secondary industry and primary industry in order of industrial development, which shows that industrial structure is developing highly and economic development is in the period of industrialization speed up; industry has nine special departments that make up the prop industries with tourism and high technology industry has laid foundation for further development; since the policy of reform and opening up, the investment from foreigners has been playing the more and more important role in pushing forward industrial development. With the changes of market environment and policy environment, the conditions of industrial development have changed a lot when it is going beyond the century. Xiamen has an advantage in geographical situation near Taiwan and bordering on the sea in the east, in rich agricultural resources and resources of tourism and in perfect infrastructure and the environment of economic development. On the basis of the analysis of the situation of Xiamen’s industrial structure and its dominant condition of the industrial development, and according to the law of industrial development, this article puts forward the conception of the industrial development of Xiamen when it is going beyond the century. The conception is that leading industries that include high technology industry, manufacturing industry of mechanical and electrical products, chemical industry and tourism will drive further improvement of industrial structure. In order to realize the conception, this article also raiss the countermeasures of developing leading industries.