Taiwan has had to overcome numerous obstacles and challenges to reach its position and status today. Thanks to Taiwan, OEM/ODM has evolved into a very mature industry. However, despite its maturity, intense cutthroat competition still renders Taiwan to be a victim of the “smile curve” phenomenon. Amid all this competition, Taiwan needs to sit back and revisit the big picture again, and carefully decide the next step in Taiwan’s strategy for high tech companies. This thesis will outline three strategies for Taiwan’s next step, and will show that the third strategy (OBM) will be the ultimate step that is inevitable for most Taiwanese ODM companies. This thesis will also explain the reason why most companies have not yet made the step by exploring the difficulties of making the transition. This thesis will investigate the cases of three Taiwanese companies who have successfully made the transition into a branding company: ASUS, Acer, and HTC, and seven key successful factors will be drawn from the three case studies.