In the 21st century, digital contents which is one of the most important high-tech industries in the world is a contemporary and considerable market which has potential and boundless business opportunities in Mainland China. Online game is especially the most significant one recently, growing quickly to trigger and enhance the development of game industry. However, Mainland China's inefficient research capabilities and insufficient resources have required via foreign direct investment to improve research and development in the high-tech industries. Online game industry is a substantial and required market in China. Taiwanese online game companies invest to establish research and development center to collaborate in which both vertical and horizontal division by research teams across the Taiwan Strait raising research quality and quantity of new products and protect intangible assets, taking more and more intellectual property rights. Furthermore, game companies dominate authority of market channels in management and businesses totally are the principal avenues to promote growth of market business performance in the game industry. In this case study, exploring the findings portray a very important lesson for online game companies that have R&D mainly invest to eastablish research and development center directly, produce better business innovative capabilities and perform well market advantages.