Abstract Because of the motorbike market¡¦s atrophy in Taiwan from 1997,domestic motorbike companies must face it and change their strategies. This is a kind of unavoidable trend. Some of them developed new oversea markets, such as Europe, America, Japan etc. Some of them choose another different way, such as diversification. When these companies devote themselves to some kind of new domains, there are some serious questions which need to think about, such as ¡§What is the new model of development? ¡¨, ¡§What kind of business should we devote to? ¡¨,¡§Should we devote to related business or unrelated business? ¡¨, ¡§What is the related strategies? ¡¨, etc. This research will focus on the processes of strategy development. In other words, we will concern some agendas. Just as: ¡§Which business should we choose when our company devote ourselves to related business? ¡¨, ¡§Why do you determine it? ¡¨, ¡§How do you develop its strategy? ¡¨, etc. The research also strongly suggests that a series of effective strategies almost are based on the core competitiveness of enterprise. Because of the difference among different businesses, companies also have to develop its own unique strategies. This thesis will get a motorbike company, ¡§KYMCO ¡¨motor company, as a research target. We will explore further these questions.