Up to date, the biggest challenge of Taiwan¡¦s medical device industry is that the major market was occupied by international companies which directly hold the research and development, manufacture and selling. In addition, the medical devices have the properties in producing few products with diverse forms, research and development with complicating technology and high threshold in the application of product license. As the domestic market in Taiwan is quite small, small and medium-sized enterprises are the mainscales of Enterprises' Operating Capacity here. The chosen of joint venture of two enterprises through strategic cooperation may be one solution to survive in such ecology and play their good in order to create the core value supporting the goal of sustainability for business management. According to the policy considerations, the biotechnology and medical treatment industry are as the important issue in ECFA agreement between Taiwan and mainland China in 2010. All together, there are hundreds and thousands of opportunities for merger, acquisitions and strategic alliance within this industyin the foreseeable future. This study was based on the study case of the 32-years-old Excelsior. It began with dialysis market-oriented industry and then branched out into all the medical equipment industry. Through strategic co-operation, it expanded to become a medical integration platform providing services regarding to comprehensive roles from trade to hospital management. It accommodates the full range of downstream applications for Medical Engineering Services, Pharmaceutical warehousing and logistics, Procurement and supply, and health care management. Although the Excelsior has been to China ten years ago, it fails to succeed and returns back. In 2011, Excelsior makes the joining venture cooperates with the biggest pharmaceutic distributor in China, Sinopharm focuses on four major medicalterritory that are dialysis, medical cosmetic, dentistry and health-check, and approaches the 5000 billion market in Health-Care-Reform offered by the 12th-Five year-plan of China. However, this time it attempts a come back to become the most valuable of the integrated medical and health industry in Asia. Through study on the history and outcome of joining venture between Excelsior and Sinopharm in the field of medical device industry, this thesis addresses factors that will affect business innovation integrated and product line expression. Through studying the case of Excelsior on its background, history of Strategic cooperation¡B integrated product line¡Bfinancial management and experience of success or failure in the past may provide the reference for the development of Taiwan medical device industry.