This research focused on studying the competitive advantage from R&D flexibility, manufacturing flexibility and business strategic alliance to establish the differentiation of product and lower cost. This project is aimed to study the S-company by applying the case study methodology in Taiwan. Through to confer of this study to find out the results as below: 1.The R&D flexibility and manufacturing flexibility can take positive affection to company. 2.The example of strategic alliance confirmed that it can improve the financial structure of the company and then increased the competitive advantage. 3.Strategic alliance, R&D flexibility and manufacturing flexibility can affect each other and have a big improvement to the company.