Based on permanently operation faiths of enterprise and faced to the strike against recycle of economical prosperity, variation of society and information technology, the main purpose of this case study is to discuss how enterprise will be transform and the relationship between Business Process Re-engineering (BPR) and Information Technology (IT). The object of this case study is Air Asia Company Limited (AACL) which is a 60-years enterprise and goes through verities managements by Arm Forces of USA, American operational company and Taiwanese operational company. This case study goes deep into understand industrial characteristic of AACL and influences from the trend of world economies and development polices of government in first step. Furthermore, this case study will discuss AACL¡¦s development background, company culture and problems of currently business operations and management, expecting by using BPR and IT to bring the transform opportunities for the subject enterprise. The main basement of this case study is mode of¡uThe 5 levels of Business Transformation enabled by Information Technology¡vwhich was raised by Venkatraman in 1995. Writer using the above mentioned mode to examine the Information Technology (IT) plays what kind of rules, the ranges and ways of influences during the development processes of the subject company. However, ¡§People¡¨ is main key elements to the success for leading the results of the above mentioned.