This study uses the case study method to investigate how a start-up company in industrial PC ODM field makes the product line decision when the outcome does not meet the expectation on funding. Since the company A corp. which was formly a software company in Netword Attached Storage field merged a communication appliance business unit from a industrial PC manufactoror, it was expected to leverage the resources of both joint venture parties to create synergy in competing with the existing competitors. It is two years after funding the management is about to review the product lines ¡V hardware manufacture and storage system, to make the go/no go decision on the storage system product line. Regarding to the business factor, the case is described in terms of value propostion, value network, and resource and process of the company; For the business competition, competitors in both product lines are stated; And respective operation records are provided in making the decision.