Along with the arriving of the information era, more and more people begin to utilize network and computers in their job, making it a new popularized living and fashionable trend. As for this, tradition residential buildings are not able to satisfy people’s needs of work, while tradition office buildings can not meet people’s needs of living as well. Therefore, a new type of building, which integrates its residential function with working function altogether, is urgently demanded to fulfill the objective requirements of the society. The SOHO people work at home, living in groups, and their jib requirements may change, or bring about new situations along with the development of the era. Correspondingly, the design of SOHO residential unit shall also develop and update with new contents in practice. The paper has made deep analysis and discuss on design of functional spaces in SOHO residential unit. After giving consideration to the living features of SOHO groups, as well as based on the concept of economical usage of buildings, the paper further proposed that, in the design of SOHO residential unit, the interaction and interdependency among the three elements of human beings, facilities and environment shall be systematically studied to play the entire unit to its highest performance.