The enterprises have been encouraged by the government, academia and industries to create their own brands instead of making original equipment manufacturer (OEM) products for many years. However, most enterprises would decide to relinquish in consideration of the unaffordable costs and loss of existing OEM customers. Many companies were affected or even kicked out of the business due to the financial tsunami in 2009. On the contrary, the brand value of top 100 global enterprises only shrunk 4.6% indicating the importance of the brand value and influence. Interbrand Corporation, a company doing brand value investigation for enterprises in Taiwan, believed that it's the opportunity for the new brands to stand out in the era of economic depression. The brand is like the spirit of the enterprise. Even if the enterprise will vanish some day, its spirit still exists. Nowadays, many manufacturers in the sporting goods industry only have the shell but lack of their own spirits. Therefore, it is important and essential for these manufacturers to establish their own brand names.