This thesis addresses a case of vehicle producer’s manufacturing strategies in Taiwan with a view from resource-based theory. The study, through a series of interviews with company executives, explores the formation and content of the case company resources with the impacts on manufacturing strategy from the perspective of resource-based theory. The study then infers the case company’s 60 years of business in the successive processes of promoting its own brand in motorcycle after the end of the relationship with mother plant and expanding automobile manufacturing with the diversified development process. Then the thesis proposes an integrated manufacturing strategy to combine key facets and content of resource bases. The thesis finally concludes that resources in case company evolve with strategies shaped by specialized automobile and motorcycle manufacturing strategy development, and therefore suggests the manufacturing-based vehicle companies to prioritize manufacturing strategy in dimensions of content analysis and to re-evaluate the overall strategic planning to lay the foundation for long-term development of the company.