Taiwan IC assembly industry has became mature. from survey of World Journal about the top 100 entrepreneurs,average profit is around 1.3%, that reached the bottom of valley within these 17 years and it drive the industry into low cost competitive environment with fast cost erosion, it announces ¡§the low profit times is coming¡¨. IC assembly house entry barrier is low. normally 50 sets wire bond are treated as a start point with 10 millions NTD investment and products covered dual in line,small outline,quad flat package,tape carrier package,ball grid array,image sensor,chip on film,ball bumping.While similar products is produced within competitors, the low cost strategy is selected.it caused Amkor / ASE / SPIL trying to merge some small companies in these years, aim to reach economical scale and cost benefits .in the same time,Main China ic-assembly capability is built and the impact will be appeared gradually . by means of suitable competition theory,we select 8 major issues as study topics and through interview with several ic assembly president /vice-presidents, this study aim to find out the competitive advantage and workable managerial strategy tool in this low profit times,and hope to contribute to Taiwan IC assembly house.