Abstract In retrospect, Taiwanese manufacturers have outstanding abilities in production which attracted Western international branding companies to give their orders to Taiwan firms. However, with the emerging countries¡¦ arising made a huge impact toward Taiwan OEM industry. This research is aimed at exploring on the gap analysis and strategies of filling the gap on OEM firms trying to transforming to OBM, and together with exploring on the strategic human resource planning during transforming. This research is mainly through data analysis, case study Company¡¦s interview and the comparison with Benchmark Company to achieve the research purposes. This research selects design industry, and moreover, the case study A company is undergoing this OEM to OBM process, in addition to explore the competencies and together with strategic human resource planning dimensions, and as well as the difficulties they were facing. And then, this research used a benchmark firm, Franz, which is also in design industry to make comparison and to learn from Franz through a dynamic competency view. The main contribution of this study is to explore the issue of competency gap while OEM transformed into OBM firms, and used dynamic competency view to suggest the case studied A company to consider different developing stages while making human resource plan. As for those Taiwanese design and fashion companies who also pursue transforming, this research will bring them great benefits.