Abstract In April 2004, China was concerned that speedy development of Investment might lead to an uncontrollable economy. Therefore Prime Minister Chia-Pao Wen announced to apply Macro Adjustment Policy starting from the fields of industries and economy, by using both strategies of administrating and marketing through polices of currency, crediting, foreign exchange management, land management, and industry policy management in the hope of reaching the goal as a stable development. These adjustments have caused great impacts on China¡¦s entire economic development and on Taiwanese businessmen in China. According to the statistics from Taiwan Stock Exchange Corporation and Gretai Securities Market, till the 3rd quarter of 2010, there are 960 listed companies at stock exchange market and over-the-counter market investing in China with accumulated investment amount of NT$10,886 hundred billion. Such a huge investment scale has done quite a great contribution toward economic development in China. Meanwhile, local banking industry in China is facing an increasing demand on financing. Owing to the tightened crediting and foreign exchange management carried out in China on the grounds of Macro Adjustment Policy, most Taiwanese businessmen in China have been deeply influenced regarding the cash flow during operating business. Seeing the difficulty that Taiwanese businessmen in China are confronting, Taiwanese government timely revised Act Governing Relations Between The People Of The Taiwan Area And The Mainland Area and Regulations Governing the Banking Activity and the Establishment by Financial Institution Between the Taiwan Area and the Mainland Area and literally opened the door toward OBU crediting for Taiwanese businessmen in China. It is significant break through for Taiwan¡¦s economy policy towards China since the government moved to Taiwan in 1949. S Bank was the first bank authorized to process OBU crediting for Taiwanese businessmen in China. After evaluating the changes of the environment, S Bank applied Greater China Shanghai Bank Strategic Union Platform in the market of China with OBU crediting targeting Taiwanese businessmen in China. Together with Taiwan¡¦s opening policy and competitive corporation with China banking industry which was restricted by Macro Adjustment Policy, S Bank hold a operating philosophy as a value provider instead of a competitor to expend its strategy of crediting for Taiwanese businessmen in China. Until now, S Bank has become one of the best banks in Taiwan banking industry regarding operating the business with Taiwanese businessmen in Greater China. The object of this research is focused on an individual bank. With research method of collecting information and interviewing with experts, this research was probe into the strategy S Bank used to promote crediting for Taiwanese businessmen in China. In the viewpoints of industry competitive advantage, industry SWOT analysis, and strategy union to discuss the competitive advantage that S Bank has for promoting crediting of Taiwanese businessmen in Greater China. The key points to the success of S Bank can be concluded as follows: (1) Possessing a leading core condensing centripetal force and a team of management (2) Successfully exercising the competitive advantage of Greater China Shanghai Bank Strategic Union Furthermore, in this research all the information collected, interview of the experts, and all the opinions given by professionals from the industry, government, and academic fields have been analyzed, compared, and concluded in the hope of finding the future prospect for S Bank to promote crediting affairs of Taiwanese businessmen in China. During the research, the interviewed experts include senior managers in financing industry and financial supervisors from industries which have invested and established factories in China. With the combined thoughts and opinions from experts and industry financial supervisors, the completeness of this research will be upgraded and hence generally referable achievements can be expected to be organized as a reference for S Bank to use as a strategy for promoting crediting for Taiwanese businessmen in China. Keywords: Crediting for Taiwanese Businessmen in China, Strategic Union¡C