The Merger and Acquisition (M&A) activities has been a common strategy to expand business scale and to entry a new business field. However, a lot of cases of Merger and Acquisition failed to add the value and even struggle in out of red. There are also academic study addressed that it can not fulfill the expected profit by Merger and Acquisition (Charles & Gareth, 1996).This study is exploring in the view of Resource-based View to examine the value, rare, and imperfectly imitable of organization culture and integrating the roles of organization culture on the different M&A stages involving the culture innovation and revitalization of organization change management.