Merger and acquisitions (M&A) is one of the most important business activities, and become even popular in these days. The culture difference and IT integration between companies are the major issues that determine whether the merger can be successful or not. This study is focus on C company merged by other company and has to change its ERP system. However, the new ERP system does not have bonding system. C company has to have tailor-made ERP system based on their new demand. The new ERP bonding system can be further strengthened with combined the electronic processes of applying, checking and controlling. The enterprise resources planning system can also enhance the effects of the ERP bonding system.