Abstract Because of the globalization tendency and high information technology applied, the enterprises, pursuing their expanding, surviving, or reach the synergy, tend to adopt M&A strategy with the other firms, integrate all the resources and acquire the leading high technology or management systems in the rapid movements of the business environment. In recent years, the number and the scale of M&A events are boosting and increasing. More and more international enterprises conduct M&A strategy and change their market sharing and standing by doing so. No doubt, M&A has become the important main strategy of worldwide firms. In fact, mergers and acquisitions same as marriage ceremony, it's not so difficult to deal with transaction. But the key point is how to put two or more different firms together and work well. Unfortunately, during the traditional procedure of due diligence, it's only emphasized forms, price, values, finance, and lawful parts, but undervalued the importance of organizational culture, talents and human resources. M&A is so important to corporations in all categories that the key integrative elements, differ from different field of industry, should be focused with more attentions. The development of worldwide internet industry is one of the momentum to improve the globalization and happening of M&A. There are many M&A cases which concerning about internet firms meanwhile. As we know, portal sites play great roles in internet world, that¡¦s the reason why the shifting of the portal site leading status is too important to ignore. This study is aimed to base on few components of strategy highly involve in internet, and two of companies (Yahoo! and Kimo) were selected for case research sample. Through reviewing the theories of connecting field information and the interview of the high rank staffs of case company and others, we find out the procedure of merge between Yahoo! and Kimo are smooth due to the motives and bilateral benefits of both are high level matched. Yahoo! want to capture Taiwan¡¦s most market share in short time in order to get the leading position of China, even the whole Asia , in the near future .Simultaneously, Kimo are seeking plenty of capitals form the world capital market. Also, Kimo try to concrete the portal site No.1 title in Taiwan and make more efforts to dance in the global stage. Both of them can give each other what they want easily, so Kimo become one part of Yahoo! Family smoothly. Finally, this study summarized their comments, and generated the suggestions of key factors of successful M&A for other study reference.