Previous research on the value innovation strategy mostly concentrates on manufacturing and service industries and seldom focuses on the cultural and creative industries. This study conducts the case study method to explore the value innovation strategies for Taiwan's National Symphony Orchestra. Using strategic positioning and value innovation as the main observed variables, this research tries to analyze the strategic configuration of value innovation for cultural and creative industries of music performing arts. The study finds that strategic positioning at different stage matching different type of value innovation in Taiwan National Symphony Orchestra. Although The type of linkage relationship is different, its foundation is based on repositioning strategy and delivering new value to customers.