ABSTRACT In Taiwan, to spin-off the OEM from OBM (Owned-Brand Manufacture) business has been a hot topic of disputed discussion for a long time since Stan Shih announced his strategic policy in ACER reorganization in 2000. Starting from then, even the slightly internal reorganization, the officially spin off WISTRON from ACER under the Taiwan¡¦s Corporate M&A (Merger and Acquisition) Law which was launched in 2002, the ACER and WISTRON have got success respectively later on, and several similar reorganization case of OEM and OBM business splitting in Taiwan ICT electronic industry and et cetera, all have triggered a lot of disputed discussion. And the arguing has never been ceased. The advantages and disadvantages of splitting OEM from OBM business have been researched and discussed by many experts. Either to-do or not-to-do the spinoff has its own devotees. No consensus has been made at all. Regardless the determination of spinoff has put the enterprise in a dilemma, but this paper focuses on the key success factors in management of splitting OEM from OBM business in Taiwan ICT electronic firms from the perspective of human resources and corporate relationship management. Because the issues and concerning arising from splitting OEM from OBM are not wholly covered under the scope of enterprise¡¦s Re-engineering at scale¡¦s down-scoping. The difficulties of splitting OEM from OBM business are more than the difficulties of down-scoping Re-engineering which is just mainly emphasizing at Refocusing. It needs not only to consider increasing competitive advantage on both side of OEM and OBM but also be faced with how to carefully handle the response of the interested parties, including stake holders, employees, customers, venders, government and community organizations and media and more. Via the methodology of Case Study, this paper intends to understand those Taiwan's information and communication technology (ICT) electronic firms who chose splitting OEM from OBM business while facing of global environmental change, how they re-organized in order to refocus business and built a lean supply chain. In the mean while, from the view point of human resources manage and corporate relationship management, explores what the key success factors shall be handled in the implementation of the reorganization splitting OEM from OBM business. Key words: OEM/ODM, OBM/Owned-Brand, Spin-off/splitting, KSF/Key success factor