Recently, Taiwan GDP has been increased continuously, outdoor sports are getting popular and we have 2 days off per a week. More and more people are encouraged to join the healthy outdoor sports. Golf is one of the quality, healthful outdoor sports. Also there are many new golf courses, driving ranges, golf shops. It helps golf to be very popular. At present, the top 4 golf manufacturing companies are listing theirs stocks in Taiwan markets such as Dynamic (OTC), Ota (OTC), Fusen (TSEC), Advance (preparing). Each company has its own strength and weakness. Also each company has a complete manufacturing strategy both in Taiwan and China. How does Dynamic use Benchmarking theory to upgrade their company strategy. The writer is interested in the research on the topic. In order to combine the theory and active operation, the writer designs the researching range as below: 1. The decision for the topic of Benchmarking. 2. Choose good company for Benchmarking 3. The trend of the external environment. 4. Use the resource of industrial specificity to upgrade the competitive strength.