The present study is aimed at exploring relationships among the naming strategy of the merged company, employee's perceived organizational justice and organizational identity. The research sample including 136 cases through purposing sampling 5 merged companies in Taiwan. Both ANOVA, and multiple regression analysis were used to testify proposed hypotheses. Empirical findings concluded that: 1. The naming strategy of the merged has significant effect on the level of employee's organizational identification. Both acquiring and acquired employees deem the name of acquiring firm as the best choice of the merged company, 2. A positive relationship exists between perceived organizational justice and organizational identification. The original company the employee worked is an important contingent factor on the relationship between the dimensions of organizational justice and organizational identification.