In this paper we introduce machine learning theory to business domains for business decisions. First, we review machine learning in general. We give a new look on a previous framework, version space approach, and we introduce PAC (probably approximately correct) learning paradigm which has been developed recently. We illustrate major results of PAC learning with business examples. And then, we give a theoretical analysis is decision tree induction algorithms by the frame work of PAC learning. Finally, we will discuss implications of learning theory toi business domains.