Following the increasing specialization degree of core techniques and the rapid change of globalize market, the individual firms have to emphasize the interdependence relationship through the linkage of up/downstream partners to enhance the overall operation efficiency. In this way, it does not only benefit the market position of both sides, but also achieve the goal of resource synergies. Furthermore, facing the rapid change of market environment, the firms must adopt different business strategies. Under the different strategy, the cooperative mechanism adopted by buyer firms will apparently impact on their performance. This study attempts to understand the cooperation mechanism between manufactures and suppliers within Taiwan IT industry. Considering the business strategies, this study further analyzes the firm performance impacted by different cooperative mechanisms. The results obtained in this study will provide useful insights on the strategy management of buyer-supplier relationships to sustain firms’ competitive advantage.