ABSTRACT Small and medium enterprises have a great connection with Taiwan¡¦s economic development in modern times. If an enterprise can utilize its own resources to find out the factors that could affect its competitive advantages by systematical analysis and find its competitive foundation and position to expand and strengthen its own core competitiveness plus effective strategy exerting, then it can definitely create and enhance its competitive advantage. However, how an enterprise constructs the competitive advantages that are irrelevant to its scale, how it takes the advantage of the flexibility as a small organization, to break through the barriers it encounters when growing up, and thus rank in the group of high competitiveness, would be great concerns. This case being studied in this research has only a two-year history in Taiwan¡¦s international transportation market, yet it is assured that the enterprise has made ends meet. Therefore, there must be something worth learning from and worth going deeper penetrating considering its competitive advantage. This case study will arrange and analyze the data and information collected in terms of the resources foundation, source of competitive advantages, and application of strategies to conclude whether the case¡¦s experience in the international transportation market corresponds with the theories.