I have a friend from Taiwan who wants to study business in America to learn better english without spending everything he has. Which state should i suggest?

I woud suggest a local community college in whatever town he chooses to stay in. In Chicago, for example, they often offer free ESL (English as a Second Language) classes. After getting a good grip on the language he can continue studyig at the community college, taking business and/or accounting classes. This is probably his cheapest option.

Good luck!