The economic success in Taiwan has been called the ¡§Economic Miracle.¡¨ However, it deserves further attention to explore the actual causes of the formation of the ¡§miracle.¡¨ As a country of island-economy, Taiwan is short of natural resources. It is necessary for Taiwan to depend on the international resources to survive and backup. Moreover, in the cross-section analysis, the rate of small and medium businesses is as high as 97.75% in Taiwan. Thus, the importance of the small and medium businesses in the development of Taiwan economy can be thus known. However, the great changes in worldwide economy have been taking place. Due to the limits on corporate size, finance, technology, manpower, marketing, research, and management, the small and medium businesses, which have been playing important roles in Taiwan economy, are facing great competitions. As a result, in order to obtain competitive advantages in business ventures, and to increase the competitiveness, the small and medium businesses try all the means to look for new ways to effectively deal with the economic challenges. Nonetheless, facing the same difficult business environment, the small and medium businesses have much fewer resources than the large-sized companies. Therefore, in order to find ways to survive and develop, the mergence among the small and medium businesses is one of the practical ways. Though merger can strengthen the power of the companies, most of the related researches all state that the failure rate of the mergence is actually higher than 50%. In order to make the action of the merger successful, it is necessary to examine the mutual adjustability, the resources and the corporate status of each merger, and to estimate the possible changes of the outside environment. And what¡¦s more important, it also requires careful observation and clear and powerful corporate expectation. This research employs mainly the ¡§case study¡¨ method that is used often in qualitative analysis and the in-depth interview. First of all, the researcher designs the interview outline, chooses the major decision makers of the merger case for the interview, and uses the in-depth interview to explore the research topics. The contents of the interview are then analyzed and discussed. Based upon the result, the practical key points for the success of the merger are concluded and the practical factors of the studied case and the related theories are further analyzed and compared to comprehend the coverage and the realizability of the theories and to offer conclusions and suggestions in order to provide future references for the professional researchers and corporate owners.